财政部颁布施行的《企业财务通则》和《企业会计准则》都对企业购建固定资产的计价作出了规定。《通则》第十七条规定：“在建工程支出是指为购建固定资产或者对固定资产进行技术改造在固定资了产交付使用以前而发生的支出”。购建或技改的固定资产计价是以交付使用时间为界确 The General Rules for Enterprise Finance and the Accounting Standards for Business Enterprises promulgated and implemented by the Ministry of Finance provide for the pricing of fixed assets purchased and built by enterprises. Article 17 of the General Regulations stipulates that: “Expenditure under construction refers to expenditures incurred before the fixed assets are purchased or built or prior to the technical transformation of the fixed assets.” The purchase, construction or technical transformation of fixed assets pricing is based on the delivery of time is bounded