Merging of finance and accounting in the course of the merging of universities .
试论合并高校的财务与会计合并

To counter the practice of the merging of universities, The authors studied the new resulting from the merging of finance and accounting in the course of the merging of the universities, analysed the relationship between the merging of finance and accounting and that of the universities, expounded the principles by which the merging of finance and accounting must abide, and advance the new methods and solutions.