随着高校教育体制改革与财政预算管理体制改革的深化与发展,各大高校教育事业得到迅速发展,办学规模不断扩大,各项基础建设也在不断增加。传统事业会计与基建会计分离式的会计管理模式已经不能适应现代化高校财务管理需求。必须将二者结合起来,形成一体化模式,为高校的改革事业服务。本文主要分析高校事业会计与基建会计一体化建设中面临的问题,并提出构建高校事业会计和基建会计一体化的积极措施。 With the deepening and development of the reform of university education system and budgetary budget management system, the rapid development of education in higher education institutions, the continuous expansion of the scale of running schools, and the continual increase in various infrastructures. Traditional accounting accounting and infrastructure accounting separate accounting management model has been unable to adapt to the needs of modern university financial management. The two must be combined to form an integrated model for the reform of colleges and universities. This article mainly analyzes the problems that the university career accounting and the infrastructural accounting integration face, and puts forward the positive measures to construct the university career accounting and the infrastructural accounting integration.