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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Establishment and Accounting of Capital Construction Accounts of Colleges under the Government Accounting System

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DOI: 10.25236/icemeet.2020.046


Guo Wei

Corresponding Author

Guo Wei


In early 2019, the new system has been basically implemented in universities. However, in the early stage of implementation, the problem of the integration of capital construction and business accounts is prominent, which directly affects the level of accounting and information quality. This paper summarizes the accounting setting of university infrastructure accounting under the new accounting system, and explains the special changes of accounting items. Based on the innovation of the accounting system of the new government, taking university as an example and combining the current situation of its infrastructure business management and reform needs, the combined practice and unified accounting practice of infrastructure accounting are designed, which is of great significance to the implementation of the accounting system reform.


Government accounting system, Capital construction accounts, Accounting