about the university infrastructure merger accounting and business accountingstudy（关于合并会计和商业accountingstudy大学基础设施）.docVIP

About the university infrastructure merger accounting and business accountingStudy Write papers network: Abstract With the national financial system of university funding changes, the current capital investment in colleges and universities colleges and universities in the accounting business accounting system separated from the outside of the practice difficult to adapt to the college’s development. This paper analyzes the shortcomings of this accounting model proposed business accounting and accounting infrastructure, the idea of ??the merger, subject to the accounting treatment set-up and explore, with a view to promoting the university infrastructure accounting reform. Keywords accounting business accounting consolidation of university infrastructure Current lt;lt;Colleges and Universities accounting systemgt;gt; The second article clearly states: Higher capital investment accounting in accordance with relevant state regulations, does not apply lt;lt;Colleges and Universities accounting systemgt;gt; planned economy and institutions funded entirely from state funding Higher capital investment accounting of the Ministry of Finance amended in 1995 (86) accounting word lt;lt;state-owned construction unit accounting systemgt;gt; From 1999 to meet long been a strong demand for higher education, state college enrollment policy implementation of University existing infrastructure can not meet the needs of expanding enrollment, which leads to a substantial increase in infrastructure projects in recent years, colleges and universities, financial allocations can not meet the infrastructure needs, the university has diversified sources of funds for capital construction, the existing university infrastructure accounting accounting model can not meet the university’s development needs, infrastructure accounting reform is urgently needed. First, colleges and universities accounted for separately accounting infrastructure problems 1 does not meet the basic as