本文主要针对建设项目竣工交付使用并办理竣工财务决算手续后“基建借款”、“应付工程款”的账务处理 ;各类拨款存款利息收入的账务处理 ;建设单位自用固定资产的账务处理的方法 ,根据本人从事基建会计的实践 ,提出了改进的建议和方法 ,为今后重新修订国有建设单位会计制度提供参考 This article is mainly for the completion of the construction project delivery and completion of the financial final accounts after the completion of the “infrastructure loans” and “payable due to the project” of the accounting treatment; various types of funds allocated deposit interest income accounting treatment; construction units for their own use of fixed assets accounting treatment According to my practice in infrastructure accounting, I put forward suggestions and methods for improvement, and provide reference for revising the accounting system of state-owned construction units in the future