论文部分内容阅读
本文以基建财会制度产生的历史沿革为切入点,阐述基建财会制度“废止”的趋势:受预算控制理论、会计主体理论、行业会计制度归并、核算内容交叉重复和基建财会制度滞后的影响;基建财会制度“保存”的空间:管理与核算内容的不可替代性、部门预算与基建投资计划的关系等;最后对基建财会制度“废”与“存”进行利弊分析,建议决策要有利于强化项目资金管理和规范会计核算。
In this paper, the history of infrastructure finance system as the starting point, elaborated the infrastructure finance system “abolished ” trend: subject to the budget control theory, accounting subject theory, industry accounting system merger, cross-checking content and infrastructure finance system lag ; Infrastructure finance and accounting system “space”: the irreplaceability of management and accounting content, the relationship between departmental budgets and capital investment plans; finally, the pros and cons of infrastructure finance and accounting system “waste ” and “deposit ” , Suggesting that the decision-making should be conducive to strengthening project fund management and standardize accounting.