《上海会计》１９９８年第１期刊登了陶如和等同志的《国有建设单位会计制度执行中的若干问题》（以下简称《陶文》）一文。文章的作者对建设单位执行新会计制度以来谈了四个方面的矛盾和问题，笔者不敢苟同。为此，结合自己从事基建会计工作的体会，谈谈自己对这四个问题... The first issue of Shanghai Accounting published in 1998 a number of issues such as Tao Ruhe and other comrades, “a number of issues in the implementation of the accounting system of state-owned construction units” (hereinafter referred to as “Tao Wen”). The author of the article talked about contradictions and problems in four aspects since the implementation of the new accounting system by the construction unit. I disagreed. To this end, combined with their own experience in infrastructure accounting work, to talk about their own on these four issues ...