“结转自筹基建”是事业单位为核算自筹资金进行基本建设工程而设置的一个专门会计科目。虽然在会计要素的划分上将它确定为支出类会计要素,但从自筹基建经济活动的会计处理来看,这种划分理由并不充分。主要表现在:一、不具有支出会计要素的基本特征事业单位的“支出”是一种“大支出”的概念,系指事业单位在其业务运营活动中发生的所有资金耗费和损失。它既包括事业单位正常运营中的货币资金、物资、材料等消耗,也包括用于基本建设而发生 “Carry forward self-financing infrastructure” is a specialized accounting department set up by institutions for self-financing capital construction projects. Although it is identified as an accounting element of expenditure in the division of accounting elements, the reasons for such division are not sufficient from the standpoint of accounting for self-financing economic activities in infrastructure. Mainly in: First, do not have the basic characteristics of expenditure accounting elements The “expenditure” of institutions is a kind of “big expenditure” concept, which means all the capital expenditures and losses incurred by institutions in their business operation activities. It includes both the normal operation of public institutions in the monetary funds, supplies, materials, consumption, but also for infrastructure and occurred