当前,会计核算制度随着行业的需求不断修改完善,但市场经济较为活跃难控,现在实行的政策制度中设计基建项目的会计核算办法已经不能完全真实地反映企业基建项目的实际情况,从而致使基建项目核算不可靠。本文结合企业实际工作经验,对基建项目会计核算中存在的问题进行深入研究,并针对关键问题给出相应的措施,进一步规范基建项目的会计核算。 At present, the accounting system as the needs of the industry continue to modify and perfect, but the market economy is more active and difficult to control, the current implementation of the policy system design infrastructure projects accounting methods can not be completely true to reflect the actual situation of enterprise infrastructure projects, resulting in Infrastructure project accounting is not reliable. In this paper, based on the actual working experiences of enterprises, the problems in the accounting of infrastructure projects are studied in depth. Corresponding measures are also given to solve the key problems and further standardize the accounting of infrastructure projects.