建设单位会计制度规定,工程竣工后,必须按有关规定编制竣工决算及交付使用财产明细表等竣工决算附件,办妥竣工验收和财产交接手续,并按照国家规定办法,确定固定资产价值,及时登记入帐。但是,目前有些单位固定资产交付使用后,未能及时入帐,这不利于 The construction unit accounting system requirements, the completion of the project, according to the relevant provisions of the final accounts must be completed and the delivery of the use of property schedules and other final accounts attachments, completed the completion of the acceptance and transfer of property procedures, and in accordance with the provisions of national regulations, determine the value of fixed assets, timely registration Into the account. However, at present, some units have not been able to record their fixed assets after they have been put into use, which is not conducive to