乡镇企业的核算工作不宜太繁,但是也不宜过简、过粗。目前有一些乡镇的建设单位和承包单位,由于核算和管理不健全,在财务管理上产生许多漏洞,有的行贿受贿、营私舞弊、贪污浪费,既损害集体利益,又败坏了社会风气。现行乡镇企业会计制度对基建核算的规定过粗,不利于对基建费用进行控制。建议增加必要的科目和子目。加强基建费用的明细核算,使其能为基建财务的分析和考核提供资料。建筑企业要分项目、分工地进行核算,并按成本项目分设帐户。在帐页上要写明各项费用的控制金额(即费用计划数)。按控制金额支付,超过控制金额的,应由工地负责人造具追补计划经领导批准后方能拨付。为了便于实行费用控制,购入的材料应以计划价入 The accounting work of township and village enterprises should not be too complicated, but it should not be too simple and too crude. At present, some construction units and contractors in villages and towns have many loopholes in their financial management because of their inadequate accounting and management. Some are bribed, malfeasance, and corruption are both damaging their collective interests and ruining the social atmosphere. The current system of accounting for township enterprises accounting for infrastructure construction is too coarse, not conducive to controlling the cost of infrastructure. It is advisable to add the necessary subjects and subheadings. Strengthen the detailed accounting of capital expenditure so that it can provide information for the analysis and assessment of infrastructure finance. Construction enterprises to sub-projects, division of labor accounting, and cost accounts by project. On the page to write the amount of control of the cost (ie cost plan). According to the control of the amount paid, more than the amount of control, should be made by the person in charge of the site after the plan approved by the leadership before the disbursement. In order to facilitate the implementation of cost control, the purchase of materials should be planned price