for business accounting and college accounting consolidation accounting seminar infrastructure（商业会计和大学会计合并会计研讨会基础设施）.docVIP

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for business accounting and college accounting consolidation accounting seminar infrastructure（商业会计和大学会计合并会计研讨会基础设施）.doc

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for business accounting and college accounting consolidation accounting seminar infrastructure（商业会计和大学会计合并会计研讨会基础设施）

For business accounting and college accounting consolidation accounting seminar infrastructure Abstract: Current lt;lt;Colleges and Universities accounting systemgt;gt; clearly states: ‘State institutions of higher capital investment in accounting, in accordance with relevant state regulations,’ independent prepare accounts of the article by revealing the cause of university accounting and accounting infrastructure independent accounting shortcomings, the need for proposed merger accounting, and accounting for the merger accounting design are discussed. Keywords: business accounting and college accounting infrastructure consolidation First, the need for merger accounting 1 uniform accounting body needs a long time, our colleges and universities accounting business accounting and accounting infrastructure to implement separate accounting, the formation of two accounting entity. This model was adapted to the country’s planned economy, the country will meet budget accounts preparation and financial needs, but in recent years, as China’s socialist market economy system and the university as an independent legal entity established as China’s fiscal policy reform, particularly the implementation of the 2006 classification system of government revenue and expenditure reform, the implementation of business accounting and college accounting infrastructure accounted for separately, can not meet the university’s financial management and decision-making needs, can not meet the needs of national fiscal reform. Therefore, the university business accounting and accounting infrastructure, unified accounting of the main government and universities must become urgent problem. the 1990s, in order to increase the pace of opening up, China’s enterprises accounting for a radical reform, an important element, that is, the financial accounting and merger accounting accounting infrastructure by years of practice, made good results while also accounting for the university cau