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目前,对事业会计与基建会计进行合并建账是实现事业会计工作有效运转的必要举措。但是,这项合并工作不是一朝一夕就能完成,不仅需要社会各方面力量的积极支持与推动,更需要在合并建账完成之后的后续工作中加强对会计核算的改革与监督,进一步完善合并之后的会计核算制度,避免两者整合之后产生排斥问题。本文结合工作实践,针对这方面问题提出了建议。
At present, the combination of business accounting and infrastructure accounting is necessary for the effective operation of business accounting. However, the merger can not be completed overnight. It requires not only the active support and promotion of all sectors of society, but also the need to strengthen the accounting reform and supervision in the follow-up work after the completion of the merger and establishment of accounts, and further improve the post-merger Accounting system, to avoid the integration of the two after the exclusion issue. Based on the work practice, this article puts forward some suggestions on this aspect.