本文依据财政部门所提出的规定,事业单位会计应与基建会计进行区分,并对其进行独立核算编报。此外,还应根据实际、具体的操作对两种不同性质的会计账目进行核算,及时发现管理中存在的漏洞及缺口,并制定相应的调整策略。也就是事业行政会计和基建财务两者一起核算管理。这样有利于资产管理的严谨与其自身的完整性,也有利于事业单位的会计核算体系进行强化。 This article based on the provisions of the financial sector, public institution accounting should be distinguished from the infrastructure accounting, and its independent accounting. In addition, accounting for two different types of accounting books should be conducted based on actual and specific operations to find out the loopholes and gaps in management in time and formulate appropriate adjustment strategies. That is, both administrative accounting and infrastructure finance accounting management. This is conducive to the rigorous management of assets and its own integrity, but also conducive to institutional strengthening of the accounting system.