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虽然社会经济发展迅速,但是我国高校依然沿用事业会计与基建会计分离的模式。随着经济发展不断的推动和冲击,这种传统的分离模式已经不适应于高校的财务管理。目前,其分离体制显示出了一系列的财务弊端问题,并且影响到了高校的财务管理水平。所以,本文在现代化背景下,浅析事业会计与基建会计合并建账的可行性,并且在这一基础上探究相关合并对策。
Although socio-economic development is rapid, colleges and universities in our country still follow the pattern of separation of accounting from infrastructure accounting. With the continuous promotion and impact of economic development, this traditional separation model has not adapted to the financial management of colleges and universities. At present, the separation system shows a series of problems of financial malpractice and affects the financial management of colleges and universities. Therefore, under the background of modernization, this paper analyzes the feasibility of accounting consolidation and capital construction accounting, and on this basis to explore the relevant mergers and acquisitions.