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基本建设会计是贯彻落实国家建设方针政策的保证、是加强经济核算、提高经济效益的必要手段。如何在基本建设项目决策、投资管理、施工管理、经济核算中充分发挥基本建设会计在基本建设经济管理中的核算和监督作用,具有重大意义。当前我国还在深入进行改革开放,有些事情还在摸索中,需要积累成功经验,来完善机制。这需要很多真实、有效数据的支持,会计工作就是其中重要之一。本文根据当前我国基本建设会计工作的基本情况,简要分析了存在的主要问题,并提出了解决问题的方法,希望对今后充分发挥基本建设会计作用方面有所帮助,促进基本建设投资效益的提高。
Capital construction accounting is a guarantee of implementing the guidelines and policies of the state and is an essential means of strengthening economic accounting and improving economic efficiency. How to give full play to the role of capital construction accounting in the capital construction project decision-making, investment management, construction management and economic accounting accounting and supervision role in the capital construction economy management is of great significance. At present, China is still carrying out the reform and opening up in depth. Some things are still being explored. We need to accumulate successful experiences to perfect the mechanism. This requires a lot of real, valid data support, accounting work is one of the important. Based on the basic situation of China’s current capital construction accounting work, this paper briefly analyzes the main problems and proposes some solutions to the problems. It hopes to give full play to the role of capital construction accounting in the future and promote the improvement of the capital construction investment efficiency.