对高校基建会计加强核算管理和强化监督职能的思考

Reflection on Infrastructure Construction Accounting in Higher Education Institutions

基建会计是高校基本建设经济管理的一个重要组成部分,它作为与事业单位会计相分离的、单独的会计主体进行核算一直是各高校所采取的会计处理方法。然而在实际工作当中,这种方法与基本建设管理体制和投资体制的改革不相适应。高校基建财务工作人员应创新会计理论和核算方法,规范基建会计核算,发挥基建会计的监督控制职能,加强综合业务知识的学习,努力提高自身素质,逐步由事务型向管理型人才转变。

Infrastructure Construction Accounting is a key component of construction economic management in universities and colleges.Serving as an individual body of accounting and being apart from the accounting of public institutions,infrastructure construction accounting has always been the accounting method adopted by higher education institutions.However,in practice there also exist many theories and methodologies that are not compatible with the reforms of the management and investment systems of infrastructure construction.Infrastructure Construction Accountants in universities should innovate theories and methods,strengthen their comprehensive knowledge and improve their qualities,and gradually grow into managerial accountants.