随着我国高校会计核算一系列制度的出台,高校的基建财务账要并入学校事业账,在这样的背景下,规范和完善基建会计科目核算工作就显得尤为重要。本文分析了高校基建会计核算的内容和其特殊性,并提出会计科目核算中应注意的事项,为高校事业单位会计信息的完整性提供规范的参考依据。 With the introduction of a series of systems of accounting in higher learning institutions in our country, the infrastructure finance accounts of colleges and universities are to be incorporated into the school accounts. In this context, it is particularly important to regulate and perfect the accounting work of capital construction accounts. This paper analyzes the contents and characteristics of the capital construction accounting in colleges and universities, and puts forward some issues that should be paid attention to in accounting accounting, which provides a normative reference for the integrity of accounting information in institutions of higher learning.