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长期以来,我国高校实行事业会计与基建会计分账核算模式。但是随着高等教育体制改革的深化,各大高校教育事业得以快速发展,办学规模不断扩大,基础设施建设也随之增加。这种模式已不再适应高校跨越式发展环境下财务管理的需要,同时,这种基建会计独立的工作方法也不适用于如今的会计体系,所以,将高校会计与基建会计合并在一起,进行一体化核算已势在必行,也是相当重要的。文章对高校事业会计与基建会计一体化核算的构想进行了阐述,并提出了具体的一体化措施,切实解决高校基建财务核算中存在的一些问题。
For a long time, colleges and universities in our country implement accounting accounting and capital accounting sub-accounting mode. However, with the deepening of the reform of higher education system, the rapid development of education in major universities and colleges, the ever-increasing scale of running schools and the increase of infrastructure construction have also increased. This model no longer meets the needs of financial management under the environment of leapfrog development in colleges and universities. At the same time, the independent working methods of infrastructure accounting do not apply to the current accounting system. Therefore, the combination of college accounting and infrastructure accounting is carried out Integrated accounting is imperative, but also very important. The article elaborates on the conception of the integrated accounting of university career accounting and infrastructural accounting, and puts forward specific integrated measures to solve some problems existing in the financial accounting of infrastructural construction in colleges and universities.