由于高校是分开核算基建会计与事业会计,也就被人为地分为事业会计、基建会计。这完全不利于大支出、大收入的管理要求和国库集中支付制度改革,也不符合高校财务管理体制改革和综合预算改革的需要。所以,很有必要将高校基建会计与事业会计进行合并核算,具有重要现实意义。本文从高校基建会计和事业会计合并核算的问题说起,就高校基建会计与事业会计合并核算的措施进行了深入的探讨,具有一定的参考价值。 Because colleges and universities are accounting and construction accounting separately, it is artificially divided into business accounting, infrastructure accounting. This is totally unfavorable to the requirement of large expenditure and big income management and the reform of the treasury centralized payment system, and also does not meet the needs of the reform of the financial management system and the comprehensive budget in universities. Therefore, it is very necessary to consolidate the capital construction accounting and the business accounting in colleges and universities, which is of great practical significance. This article starts with the problem of the accounting of capital construction and the accounting of the university, and probes into the measures of the accounting of the capital construction and the accounting of the enterprises in depth. It is of certain reference value.