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此文分析了新财务会计制度的特点，在此基础上探讨了为适应新财会制度，建设项目经济计算与评价的几个问题，包括投资与资金筹措、成本、销售收入与利润、评价方法、评价指标与表格。财务制度改革后的项目经济评价方法与指标有很大变化，从而使国内投资项目的经济计算与评价向国际惯例靠拢，也基本适应中外合资项目的经济计算与评价。
This article analyzes the characteristics of the new financial accounting system, and on this basis explores several issues for the adaptation of the new financial accounting system, the construction project economic calculation and evaluation, including investment and financing, costs, sales revenue and profits, evaluation methods, Evaluation indicators and tables. After the reform of the financial system, the project economic evaluation methods and indicators have undergone great changes, which has brought the economic calculation and evaluation of domestic investment projects closer to international practices, and has also basically adapted to the economic calculation and evaluation of Sino-foreign joint venture projects.