信息化环境下高校基建会计与事业会计的并轨改革探究

Probe into Combination of Capital Construction Accounting and Institutional Accounting in Colleges and Universities Under Information Environment

近年来,国家财政开始调整对于高校的拨款体制,高校会计的发展也日益电子化、信息化、现代化。在这样的大环境下,传统的基建会计与事业会计相分离的做法已经难以适应发展需求,高校会计的并轨改革呼之欲出。笔者结合高校会计的工作经验,探讨了信息化环境下高校基建会计与事业会计的改革思路。

In recent years, the national finance has begun to adjust university funding system and the development of college accounting is also increasingly electronized, informationized and mod- ernized. In such circumstances, it is difficult to adapt to the development needs if traditional cap- ital construction accounting is still separated from institutional accounting. So, the reform of college accounting becomes almost certain. Based on accounting work experience, reform ideas for capital construction accounting and institutional accounting in colleges and universities under the information environment are discussed here.