当前我国公共财政管理工作取得了巨大的进步与发展,为了确保公共财政管理工作有序进行,需要对会计制度进行完善,将基建会计与行政事业会计进行合并,对于相关的财务进行有序管理。本文对于行政事业会计与基建会计合并建账的必要性与重要性进行分析,结合当前的会计现状,提出完善合并建账的措施。 At present, tremendous progress and development have been made in public financial management in our country. In order to ensure the orderly progress of public financial management, the accounting system needs to be perfected. The accounting of infrastructure and administrative accounting should be merged to manage the related financial affairs in an orderly manner. This article analyzes the necessity and importance of the combination of accounting of administrative affairs and infrastructure accounting, and puts forward measures to improve the combination and establishment of accounts according to the current status of accounting.