Research On The Establishment And Accounting Of H University's Capital Construction Using Government Accounting

According to the current system,college capital construction accounts should be independent,and the related data should be consolidated into the school's main financial statements timely.This phenomenon leads to the separation of capital construction accounts from the school's main accounts.In 2017,China issued new accounting standards,which unified the capital construction accounts and school's main accounts.However,the new accounting standards does not stipulate specific procedures,which makes the financial work of college capital construction more difficult.Under the new circumstance,this paper uses methods of accounting project and model to replace the original capital construction accounts' methods which may realize the accounting purpose of college capital construction.These methods may have important operational significance and provide reference for the college capital construction's work.Through the analysis of the evolution of college capital construction account,the paper states the characteristics of each stage.The three stages include ‘double account entities',‘two books' and ‘regular consolidation',then the thesis analyzes the shortcomings from the perspective of principles and practical applications;Besides,this paper introduces the new requirements and specific provisions for financial accounting of capital construction after the implementation of the ‘Government Accounting System'.That is to say,the capital construction account should be incorporated into the school's main accounts,and the capital construction account would be abolished.Based on the investigation,this paper analyses the requirements of specific accounting subjects in capital construction of H university.According to the principle of ‘clear,convenient,efficient,accurate and adequate ',it puts forward the design of accounting subjects in capital construction of H university.Under the new standards,the design involves the consolidation framework process and accounting practice.The consolidation methods include Element docking,subject conversion and the design of professional work,which aims to provide reference and methods for the H university and other institutions to deal with the consolidation work under the new system.