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随着我国经济发展水平的不断提高,行政事业单位的会计核算方法也一直在不断的改革和完善。新修订的《行政单位会计制度》和《事业单位会计制度》均已经明确要求基建并账,各行政事业单位要按照基建会计核算的有关规定单独建账与核算,同时,要定期(至少按月)将基建账相关数据并入单位“大账”。这一规定对促进行政事业单位会计信息的准确和完整、加强行政事业单位资产和负债的管理,提高行政事业单位财务风险的防范能力都发挥了重要作用。
With the continuous improvement of the level of economic development in our country, the accounting methods of administrative units have been continuously reforming and perfecting. The newly revised “Accounting System for Administrative Units” and “Accounting System for Public Institutions” have all clearly required that funds be paid into infrastructure projects. All administrative units should set up separate accounts and accounts according to the relevant provisions of infrastructure accounting. At the same time, ) The infrastructure account related data into the unit “big account ”. This provision has played an important role in promoting the accurate and complete accounting information of administrative units, strengthening the management of assets and liabilities of administrative units and preventing the financial risks of administrative units.