基于新会计制度视角下的高校基建会计核算

University Infrastructure Accounting Under the New Accounting System Perspective

在《高等学校会计制度(征求意见稿)》中,将高校的基本建设会计核算纳入高校的事业单位会计核算,使高校的基建会计核算更加完整、真实和统一.本文针对新会计制度下高校基建会计核算进行探讨,以期推进完善高校基建会计的核算.

In the higher school of accounting system （ drafts）, the basic construction of college accounting should be integrated into and unity. This der to promote college＇ s accounting institution, the university makes accounting infrastructure more complete, true article in the view of the new accounting system college infrastructure accounting is discussed, in or- the perfection of college construction accounting calculation.