长期以来,凡有基本建设任务的行政事业单位,其基本建设业务(结转自筹基建除外)与行政事业职能业务都采用建设单位会计制度和行政事业单位会计制度分别核算。随着我国社会主义市场经济体制和公共财政体系的建立与完善,这种在同一个经济实体因资金使用方向不同而构建两个会计主体、采用两种会计核算制度的做法,已不适应新形势的要求。为此,我们提出现行建设单位会计制度与行政事业单位会计制度(以下简称 For a long time, all administrative units that have the basic construction tasks are accounted for separately by the accounting system of construction units and the accounting system of administrative units for their basic business operations (except self-financing infrastructure construction carried forward) and administrative business functions. With the establishment and perfection of China’s socialist market economic system and the public financial system, the practice of building two accounting entities in the same economic entity for different uses of funds, and adopting two accounting systems, is no longer suitable for the new situation Request. To this end, we propose the current construction unit accounting system and the accounting system of administrative units (hereinafter referred to