Combination Of Institutional Accounting And Capital Construction Accounting In College

For a long time, separating institutional accounting and capital construction accounting has al-ways been used as a main accounting system in both accounting calculation and supervision in colleges. However, as the reform of financial control system been gradually deepening, this accounting system cannot adapt the need of the great—leap—forward development in colleges anymore. Furthermore, many problems are caused such as the inexplicit of accounting subject, absence of accounting information and difficulty of prevent the financial risk. Accounting to these problems, I mainly use the method of comparative and historical analysis, and learn from the successful experience of the financial reform of the corporate infrastructure, described the relationship between the financial and infrastructure finance both of the institutions of higher learning through the four parts, as well as foreign and domestic universities Financial Analysis and Problems, through the analysis a college career financial infrastructure financial necessity and feasibility of the merger based on recommendations to reform the existing university accounting system, the construction finance career financial consolidation accounting, and the problems that may exist in the two merger proposed solve the recommendations.Part Ⅰ:college career finance and infrastructure finance defined Overview. I primarily use comparative analysis of college career finance and infrastructure finance concept and comparative analysis of the similarities and differences of the two point, on this basis, discusses the impact of the new system on its consolidated.Part Ⅱ:College career financial status of infrastructure finance problems. By this section, the author of the current financial situation of foreign and domestic universities, in-depth analysis and discussion, and then explained in detail the problem of China’s college career finance and infrastructure finance.Part Ⅲ:the necessity and feasibility analysis of the college career financial infrastructure financial consolidation. First, the author demonstrates the necessity of institutions of higher learning in China’s financial infrastructure financial consolidation, and then I combine the guiding ideology of the "Journal of Financial System, a comprehensive and detailed analysis of the merger of China’s college career finance and infrastructure finance. Part IV:college career financial infrastructure financial consolidation system construction and exploration of the practical operational level. This section, the author on the basis of the the current university financial system and the accounting system, detailed build new "University accounting system", and described the operation in practice, to achieve a consolidated vision of the colleges and universities of the cause of the financial and infrastructure finance, Finally, something to think about the merger.