摘要
分析现行的高校会计核算把事业经费收支与基建经费收支分别单独建账、分开核算所存在的问题,它已不能适合综合预算和高校管理的要求。在分析基建会计与事业会计分开核算存在问题的基础上,提出了两者合并核算的基本思路和具体实施方案。
With the groundbreaking reform about the system of financial management in China, the existing practice of separating construction account from internal affair account does not meet the comprehensive budget requirement and the management of the university itself. This article first analyzes the reason of integrating construction account into internal affair account, and further comes up with the suggestion to the existing accounting reform.
出处
《浙江理工大学学报（自然科学版）》
2009年第5期812-815,共4页
Journal of Zhejiang Sci-Tech University(Natural Sciences)
关键词
高校
基建会计
事业会计
合并核算
university
construction accountancy
internal affair accountancy
the account integrating
