高校事业会计与基建会计的合并研究

长期以来,我国高校实行事业会计与基建会计相分离的会计核算与监督模式。随着财政管理体制改革的逐步深化,这种模式已不适应高校跨越式发展环境下财务管理的需要,造成了高校的会计主体不明确、会计信息失缺、不利于学校财务风险的防范等一系列问题。针对这些问题,笔者建议改革高校会计制度,将高校基建财务与事业财务合并核算。

Combination of Institutional Accounting and Capital Construction Accounting in College

For a long time,separating institutional accounting and capital construction accounting has always been used as a main accounting system in both accounting calculation and supervision in colleges.However,as the reform of financial control system been gradually deepening,this accounting system cannot adapt the need of the great-leap-forward development in colleges anymore.Furthermore,many problems are caused such as the inexplicit of accounting subject,absence of accounting information and difficulty of prev...