在我国经济的不断发展下,政府性城市建设投资项目得到扩大,并且在项目建设期间与基础设施、公众设施有所联系,在与资金的结合中,政府性城市建设投资项目以其独特的特殊性,成为人们关注的焦点。但是,随着政府性城市建设投资项目的不断发展,全国并没有形成统一的会计核算,从而在一定程度上影响了政府性城市建设投资鲜明的发展。本文以政府性城市建设投资项目的特殊性为出发点,对会计核算方法进行了研究与探索。 With the continuous development of economy in our country, the investment projects of government-based urban construction have been expanded. During the project construction period, there are connections with infrastructure and public facilities. In the combination with the funds, the investment projects of government-owned urban construction have their unique special Sex, become the focus of attention. However, with the continuous development of government-funded urban construction investment projects, there is no unified accounting in the whole country, which has, to a certain extent, affected the sharp development of investment in government-based urban construction. This article takes the particularity of the investment projects of government urban construction as the starting point, and makes a study and exploration on the accounting methods.