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随着新会计制度的实施,对基建业务并帐提出了明确要求,然而在实践过程中,由于对基建业务处理上的疏漏,使得行政事业单位的并账处理工作遇到了许许多多的问题。本文对基建并账原理和重要性做出了简要阐述,在此基础上探讨了基建并账过程中的重要问题,希望对基建并账业务的处理起到一定的促进作用。
With the implementation of the new accounting system, clear requirements have been put forward for the capital construction business. However, due to omissions in handling the infrastructure business, many problems have been encountered in the accounting treatment of the administrative units. This article gives a brief exposition of the principle and importance of infrastructure reconciliation. On this basis, it discusses the important issues in the process of infrastructure reconciliation, and hopes to play a role in promoting the handling of infrastructure reconciliation business.