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文中所指的《国有建设单位会计制度》是指财政部于1996年1月1日印发并开始执行的,是目前基本建议项目单位普遍使用的会计制度。 会计制度是办理会计事务必须遵守的规则、方法和程序的总称。会计制度改革前,我国一度是通过制度分所有制、分部门和行为的会计核算及其他制度来规范企业等单位的会计工作。随着改革开放和社会主义市场经济体制的确立,我国对会计制度也作了极大的变革,使之适应经济变革发展的需求,并对《国有建设单位会计制度》也作了一些相应调整。而随着我国经济的发展,基本建设在市场经济的构筑中越来越起着不可忽视的
The “accounting system for state-owned construction units” referred to herein refers to the accounting system commonly issued by the Ministry of Finance on January 1, 1996 and beginning to be implemented. Accounting system is the general term for the rules, methods and procedures that must be followed in accounting matters. Before the reform of the accounting system, our country regulated the accounting work of enterprises and other units at one time through the accounting and other systems of the system of sub-ownership, sub-sectors and behaviors. With the establishment of the system of reform and opening up and the establishment of a socialist market economy, our country has made great changes to the accounting system so as to adapt itself to the needs of economic transformation and development. Some adjustments have also been made to the “accounting system for state-owned construction units”. With the economic development in our country, capital construction is playing a more and more important role in the construction of a market economy