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1、1Accounting for the university cause of merger discussions with infrastructure accountingAbstract: Over the years, our colleges and universities to implement business accounting and accounting infrastructure split accounting model. With the largest revenue, formation of the concept of big spending a
2、nd departmental budget, government revenue and expenditure classification, centralized treasury payment reform and gradually deepening financial management, this mode is not suited to rapid development environment, college financial management needs is recommended to fully learn and absorb the state
3、-owned construction unit accounting system to reflect the characteristics of the basic construction of accounts and statements of the project, and conditional and accounts and tables, a true reflection of universitys financial situation. Keywords: accounting business accounting infrastructure consol
4、idation 2In recent years, many colleges and universities for the new construction, renovation and expansion, school size is ever expanding, financial allocations and cause the same proportion of income has not increased funding for basic infrastructure in many colleges and universities rely on loans
5、 and states: institutions for capital investment, accounting, according to relevant regulations, not the implementation of this system. 1 the cause of Chinas colleges and universities accounting according to and accounted for and infrastructure accounting is based on and accounted for, so the univer
6、sity set up a separate infrastructure accounts, bank loans and capital funding accounts directly into the infrastructure, construction is not completed before the account only in the capital works spending accounts, not in a timely manner after the completion of the transfer of fixed assets, resulti
7、ng in the 3main body had been dismembered college accounting, accounting information is not comprehensive, asset-liability untrue and so on. business accounting and merger accounting accounting infrastructure is imperative. First, the current business accounting and accounting infrastructure, the pr
8、emise of the merger accounting 1 is currently the main source of college financial allocation of funds, the cause of balance, land exchange, cooperation, construction, donations and bank loans, if the source of university funds for more than 50% to 60% mainly rely on bank loans, the infrastructure b
9、usiness accounting and college accounting and accounts after the , by loans, capital expenditures will lead to imbalances, financial allocations and career balance is insufficient to make up the gap formed by the current financial system requires colleges and universities can not be listed in the ba
10、lance sheet because the Business Fund can not be negative, This is the university infrastructure, accounting and business accounting and accounting for the greatest constraint 4accounts. I propose to resolve this as soon as possible lack of university capital construction funds and commitment of the
11、 high loan interest issues. Called on the government to increase funding for university infrastructure, financial strength, the government subsidized loans, because the development of colleges and universities to promote the economic development of the surrounding high technology professionals is an
12、 important guarantee of national prosperity. (2) to further improve the regulations and rules and regulations of University business accounting according to and accounted for, and the current states that the infrastructure and institutions accounting for investments in accordance with relevant regul
13、ations, not the implementation of this system , Colleges and Universities accounting system in the bite did not give financial accounting standards infrastructure, so the university infrastructure accounting 5according to and accounted for, resulting in a unit of two accounting entity, the two sets
14、of accounts accounting system, the two financial statements. The proposal draws upon the merger of corporate accounting experience and infrastructure accounting, revised and improved as soon as possible and . 3, improve infrastructure, financial management system. Infrastructure, financial management institutions and some universities ownership of infrastructure sectors, and some ownership of the financial sector, according to the big income and big spending principle, the financial infrastructure should be included in regular schools financ
