本文对高校财务会计与基建会计分开核算导致的一系列问题进行了分析,提出了将基建会计纳入行政事业会计核算管理的可行性和必要性,对两账融合、合并核算的对策进行了深入探讨,以求完善高校会计核算体系。 This paper analyzes a series of problems caused by the separate accounting of financial accounting and infrastructure construction in colleges and universities and puts forward the feasibility and necessity of including the infrastructure accounting into the administration of accounting in the public administration, and discusses in depth the countermeasures of merging and accounting , In order to improve the university accounting system.