我国高校会计的核算一直以来都区分事业会计和基建会计分别进行核算。现代高校在多年的发展基础上产生的很大的变化,从而导致曾经的核算模式产生一系列的不适应。本文通过对高校事业会计与基建会计分离的现状所带来的问题进行分析,提出一些具有针对性的可行的解决方案,为高效会计核算适应发展需要和加强财政资金的利用效率和合理性提供依据。 Accounting of higher education in our country has always been the distinction between business accounting and infrastructure accounting separately. The great changes that modern colleges and universities have made on the basis of years of development have led to a series of incommensurate changes in the previous accounting models. Based on the analysis of the problems caused by the status quo of accounting separation between university career accounting and infrastructure construction, this paper puts forward some pertinent and feasible solutions to provide the basis for efficient accounting to meet the development needs and enhance the efficiency and rationality of financial capital utilization .