我国现阶段的经济水平发展迅猛,对会计行业的需求也越来越大。在公共财政方面的会计工作业务量也越加剧增。行政事业会计的管理工作在这种大环境下也有了创新与发展,促使我国的会计制度更加健全与完善。与此同时,我国的基建会计与之形成了鲜明的对比,相较于制度健全的行政事业会计,基建会计相对处于较游离的发展现状,不管是管理上还是制度与发展上,都缺乏统一的把控,松散游离。尤其是处于不断发展变化中的现代化市场经济大熔炉中,基建会计的这些问题暴露的更加明显。这也对行政事业会计的发展造成了不利的影响,阻碍着行政事业会计的发展。因而,发展基建会计是势在必行的决策,要将基建会计纳入行政事业会计当中统一管理,合并建账。主要从基建会计纳入行政事业会计的意义与必要性讲起,分析如何能够做好将基建会计纳入行政事业会计的工作,探究可行有效的实施办法,以期能够为我国行政事业会计行业的发展提供发展助力。 At the present stage of our country, the economic level has developed rapidly, and the demand for the accounting profession is also growing. The accounting work in the public finance business is also increasing. Administrative management of accounting in this environment has also been the innovation and development, prompting our country’s accounting system more perfect and perfect. At the same time, the infrastructure accounting in our country has formed a sharp contrast with it. Compared with the well-established administrative accounting, the infrastructure accounting is in a relatively free development status, both in management and in system and development, there is a lack of unity Control, loose free. Especially in the melting pot of the modern market economy, which is constantly evolving, the problems of infrastructure accounting are more exposed. This has also adversely affected the development of administrative accounting and hindered the development of administrative accounting. Therefore, the development of infrastructure accounting is an imperative decision-making, infrastructure accounting should be included in the administration of accounting unified management, consolidated accounts. Mainly from the infrastructure accounting into the meaning and necessity of administrative accounting to talk about how to do a good job of accounting for the construction of accounting into the work of administrative accounting to explore feasible and effective ways to implement the development of China’s administrative accounting industry to provide development Boost.