accounting for the university cause of merger discussions with infrastructure accounting（占大学合并与基建会计讨论的原因）.docVIP

Accounting for the university cause of merger discussions with infrastructure accounting Abstract: Over the years, our colleges and universities to implement business accounting and accounting infrastructure split accounting model. With the largest revenue, formation of the concept of big spending and departmental budget, government revenue and expenditure classification, centralized treasury payment reform and gradually deepening financial management, this mode is not suited to rapid development environment, college financial management needs is recommended to fully learn and absorb the state-owned construction unit accounting system to reflect the characteristics of the basic construction of accounts and statements of the project, and conditional and accounts and tables, a true reflection of university’s financial situation. Keywords: accounting business accounting infrastructure consolidation In recent years, many colleges and universities for the new construction, renovation and expansion, school size is ever expanding, financial allocations and cause the same proportion of income has not increased funding for basic infrastructure in many colleges and universities rely on loans and lt;lt;Business Accounting Standardsgt;gt; states: ‘institutions for capital investment, accounting, according to relevant regulations, not the implementation of this system.’ {1} the cause of China’s colleges and universities accounting according to lt;lt;Colleges and Universities accounting systemgt;gt; and lt;lt;Business Accounting Standardsgt;gt; accounted for and infrastructure accounting is based on lt;lt;the basic construction of financial managementgt;gt; and lt;lt;state-owned construction unit accounting systemgt;gt; accounted for, so the university set up a separate infrastructure accounts, bank loans and capital funding accounts directly into the infrastructure, construction is not completed before the account only in the capital works spending accounts, not in