为了适应勘察设计单位改为企业的需要,规范和加强勘察设计企业的会计核算,根据《企业会计准则》的要求,财政部最近制定印发了《勘察设计企业会计制度》(以下简称“新制度”)。为便于勘察设计企业财会人员学习、执行新制度,现就其主要内容简介如下:一、基本内容新制度主要包括四部分内容:1.总说明;2.会计 In order to meet the need of surveying and designing units to change enterprises and standardize and strengthen the accounting of survey and design enterprises, the Ministry of Finance recently formulated and promulgated the Accounting and Designing Enterprise Accounting System (hereinafter referred to as “the new system ”). In order to facilitate the study and design of enterprise accounting staff to study and implement the new system, the main contents are as follows: I. Basic contents The new system mainly consists of four parts: 1. General statement; 2. Accounting