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随着我国经济实力的增强,行政事业不断的发展,如何将基建会计与行政事业会计更好的结合,完善财务会计制度。同时,二者合并也能提高行政事业单位的管理水平、提高会计人员的工作效率,确保会计工作的质量,推动事业单位发展。本文就行政事业单位和基建会计分离存在的问题、合并建账的意义以及行政事业会计和基建会计合并建账的有效策略进行了分析。
With the enhancement of China’s economic strength and the constant development of administrative work, how to better integrate the infrastructure accounting and administrative accounting, and improve the financial and accounting system. At the same time, the combination of the two can also improve the administrative level of administrative units, improve the efficiency of accounting staff, ensure the quality of accounting work, and promote the development of public institutions. This article analyzes the problems existing in the separation of administrative institutions and infrastructure accounting, the significance of consolidation and establishment of accounts, and the effective strategies of accounting consolidation and accounting construction of infrastructure.