一直以来我国高校都采用的是事业财务和基建财务并存的核算体系,近几年,随着高校事业的不断发展和推进,这种核算体系的存在的弊端也逐步的显现出来,已经不能很好的完成高校的财务管理工作。本文就将介绍高校事业财务和基建财务分离引发的问题和相应的解决办法。 All the time, colleges and universities in our country have adopted the accounting system for the co-existence of business finance and infrastructure finance. In recent years, with the continuous development and advancement of the careers of higher education institutions, the drawbacks of the existence of this accounting system have gradually come out and are not well developed The completion of the financial management of colleges and universities. This article will introduce the problems caused by the separation of financial and infrastructure finance in colleges and universities and the corresponding solutions.