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实行新财务会计制度后 ,会计核算执行相应的行业会计制度 ,建设单位中有关建设项目投资支出在“在建工程”科目下核算。但在对建设项目审计时发现 ,行业会计制度中对建设项目会计核算和会计报表的规定 ,列法满足大中型基本建设和限额以上技术改造项目的管理需要 ,不利于考核投
After implementing the new financial accounting system, the accounting system will implement the corresponding accounting system for the industry. The investment expenditure on construction projects in construction units will be accounted for under the “construction in progress” subject. However, in the audit of construction projects found that the accounting system for construction industry accounting and accounting statements of the provisions of the column to meet the medium and large-scale capital construction projects and above the technical transformation project management needs, is not conducive to assessment of investment