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国家基本建设是国家固定资产投资的主要形式,是扩大再生产、增加固定资产投资的重要渠道,也是社会总需求的重要组成部分,是国家对经济实施宏观调控的重要政策。国有建设单位会计是应用于基本建设项目的一种专业会计,是以货币为主要计量单位,采用一定的专门方法,对建设项目的资金及其运动进行核算和监督的一种管理活动。其最大的优势在于能比较全面地反映基本建设项目概算所列的内容,通过竣工财务决算检验、考核概算的执行情况。建设单位会计信息作为一种如同市场上价格类似的信号引导资源配置。本文就如何解决会计信息失真该问题上来讨论会计人员管理,基本建设会计人员应实行委派制。
National capital construction is the main form of state investment in fixed assets and an important channel for expanding reproduction and investment in fixed assets. It is also an important component of the total social demand and an important policy for the macro-control of the economy. State-owned construction unit accounting is a kind of professional accounting applied to capital construction projects. It is a kind of management activity that takes money as the main unit of measurement and adopts certain special methods to account and supervise the funds and movements of construction projects. Its biggest advantage is that it can more fully reflect the contents listed in the budget estimates for capital construction projects and test the implementation of the budget estimates through the completion of final accounts of financial statements. Construction unit accounting information as a signal similar to the market price guide the allocation of resources. This article on how to solve the problem of accounting information distortion to discuss the accounting staff management, capital construction accountants should implement the appointment system.