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目前,我国的城市轨道交通建设项目进入一个集中上马的新阶段,截至目前,国务院共批复了35个大、中城市轨道交通的建设规划,轨道交通建设进入一个井喷期。除了北京地铁始建于上世纪60年代以外,上海、广州、深圳均于上世纪90年代开工建设,南京地铁的建设时间为本世纪初,因此对其他城市而言,城市轨道交通建设的财务核算没有先例可寻,大多是借览其他城市的现行做法和基本建设项目的会计核算方法。由于各城市对于轨道交通建设的做法不一,即使是早期建设的城市在财务核算体系、会计科目设置上也走了弯路,因此核算体系和会计科目设置的不合理会给轨道交通建设单位带来重大影响,而且还会导致项目建设完成后的财务决算不顺利,所以本文试从轨道交通建设单位的会计核算所遵循的制度和会计科目的设置体系上得出笔者自己的意见,供大家探讨。
At present, China’s urban rail transit construction project has entered a new phase of centralized horse-up, so far, the State Council approved a total of 35 large and medium-sized urban rail transit construction planning, rail transit construction into a blowout period. In addition to the Beijing subway was built in the 60s of last century, Shanghai, Guangzhou, Shenzhen were started construction in the 90s of last century, Nanjing subway construction time for the beginning of this century, so for other cities, the construction of urban rail transit financial accounting There is no precedent to look for, most of them are based on existing practices in other cities and accounting methods of capital construction projects. Due to the different approaches for rail transit construction in various cities, even the cities in the early stage have taken a detour in the financial accounting system and the accounting department setting, the unreasonable setting of the accounting system and the accounting subjects will bring to the rail transit construction units Significant impact, but also lead to the financial accounts after the completion of the project is not smooth, so this article from the rail transit construction unit accounting system followed by the accounting and setting of the accounting system reached my own opinion for your discussion.