随着国家公共财政管理工作的不断进步,国家会计制度在建设方面也获得了一定的成绩,长期处在游离运行状态的基建会计制度,所存在的一些问题开始在这种会计制度逐渐完善的背景下体现出来。研究者们将此类问题纳入行政事业的会计制度,并且加大对其的研究力度。本文主要论述了以上两者合并建账的对策及必要性。 With the continuous improvement of national public finance management, the national accounting system has also achieved some achievements in its construction. Some of the problems in the system of capital construction that have been operating for a long time in the free-running state begin with the gradual improvement of this accounting system Under reflected. Researchers incorporate such issues into the accounting system of administrative undertakings and increase their research efforts. This article mainly discusses the above two countermeasures and the necessity of establishing accounts.