一、特区会计的综合性特区的建设往往是从基础工程开始,全面规划,分小区开发,开发一块,投产一块,收益一块。因此,边建设边经营,是特区开发的—个普遍现象,为适应这个特点,我们要把基本建设会计和各行各业的专业经营会计同时建立起来,并不断建全和完善它。在基本建设会计方面要配合安排好投资计划,多方筹集建设资金,实行施工投标和投资包干,核算并监督资金使用。在专业经营会计方面又可分为外引内联的独资、合资、合作等工商企业以及为这些企业服务的水、电、交通,邮电、房地产、生活服务、劳动服务、公用事业等企事业两大类。前者各企业分散进行会计工作,后者多系国营企业,可实行多级会计核算。特区会计有很大的综合性。既有基本建设会计,又有专业经营会计;既有国营会计,又有合资 1. The construction of a comprehensive special zone for SAR accounting is often started from basic engineering, comprehensive planning, development of a sub-district, development of a piece, production of a piece, and a piece of income. Therefore, the development of border management is a common phenomenon in the development of the Special Zone. In order to adapt to this feature, we must establish the basic construction accounting and professional management accounting for all walks of life and continue to build and improve it. In terms of capital construction accounting, it is necessary to coordinate well with the investment plan, raise funds for construction in multiple ways, implement construction bidding and investment contracts, and calculate and supervise the use of funds. In terms of professional business accounting, it can be divided into foreign capital, indirect joint ventures, joint ventures, cooperation, and other industrial and commercial enterprises, as well as water, electricity, transportation, postal and telecommunications, real estate, life services, labor services, and public utilities. Big class. The former companies are decentralized in accounting work, while the latter are mostly state-owned enterprises and can implement multi-level accounting. The SAR accounting is very comprehensive. Both basic construction accounting and professional business accounting; both state-owned accounting and joint ventures