通过二十年改革开放,财务会计工作不论从核算方法和管理体制等方面也都发生了深刻变化。特别是1993年实行的“两则”、“两制”和1997年的基本建设与工业企业财会制度接轨,使财会工作发生了重大转变。前者是会计制度的深刻变革,后者是管理体制的最大改变。 在计划经济时代,基本建设项目由国家定,基本建设项目投资由国家拨,工程完工后移交生产单位运行,其中扯皮 Through 20 years of reform and opening up, financial accounting has undergone profound changes in terms of accounting methods and management systems. In particular, the implementation of the “two” and “two systems” in 1993 and the capital construction in 1997 were in line with the financial system of industrial enterprises, which led to a major change in the accounting work. The former is a profound reform of the accounting system, and the latter is the biggest change in the management system. In the era of planned economy, the basic construction projects are set by the state, and investment in capital construction projects is allocated by the state. After the completion of the project, it is transferred to the production units for operation.