论文部分内容阅读
目前,我国正在进行事业单位会计制度的改革,在我国事业单位中,对基本建设投资进行核算是改革中的重点内容,同时更是改革中的巨大难点问题。随着新《事业单位会计制度》的修订与实施,基建并账成功地解决了原来基建账游离于事业单位会计大账的问题,并初见成效。但是,在具体的执行过程中潜藏于其中的问题逐渐暴露出来。本文将就行政事业单位会计与基建会计合并建账的相关问题进行探讨,以期为促进我国行政事业单位的健康、稳定发展奠定基础。
At present, our country is carrying out the reform of the accounting system in public institutions. In our institutions, accounting for capital construction investment is the key content in the reform, and at the same time, it is a huge and difficult issue in the reform. With the revision and implementation of the new “Accounting System for Public Sector Institutions”, infrastructure construction led to a successful settlement of the problem of large capitalization accounts left in the public institutions and achieved initial success. However, the problems hidden in the concrete execution are gradually exposed. This article will discuss the related issues of accounting and infrastructure accounting in the administrative institutions, and establish the basis for promoting the healthy and stable development of the administrative units in our country.