行政事业单位的建设项目长期以来在预算管理上实行基建预算与正常经费预算分别编报和管理,所以,行政事业单位的财务制度和会计制度没有规范基建业务,而是明确要求一般经费(事业费)与基本建设资金各自单独建账、核算,并规定行政事业单位基建投资的会计核算业务应执行《国有建设单位会计制度》。基建会计与经费会计并存,这种做法在实 The construction projects of administrative institutions have for a long time been implementing the budget for infrastructure management and the budget for normal expenditures separately. Therefore, the financial systems and accounting systems of administrative institutions do not regulate the infrastructure business but explicitly require that the general funds ) And capital construction funds are separately set up accounts, accounting, and provides for the administration of infrastructure investment in the accounting business should implement the “state-owned construction unit accounting system.” Infrastructure accounting and financial accounting co-exist, this practice is real