国有资产营运机构(简称“资产营运机构”)是新形势下产生的经营管理国有资产的企业组织。由于其会计核算不能完全适用企业会计核算体系,国家也未出台有关资产营运机构的专门的会计核算办法,因此,探索和构建一套能够满足资产营运机构实际需要的会计核算体系、制定具体的会计核算 State-owned assets operating agencies (referred to as “asset operating agencies”) are the business organizations that operate and manage state-owned assets arising under the new situation. Because of its accounting can not fully apply the enterprise accounting system, the state has not issued a special accounting measures for asset operating agencies, therefore, to explore and build a set of accounting operations to meet the actual needs of the accounting system, the development of specific accounting Accounting