完成一项工程,从工程的立项、招标、施工、竣工决算到结转固定资产,与规范的工程会计核算是分不开的。但我们在对行政事业单位工程建设管理审计中发现,有相当一部分建设单位的会计核算,出现了基建项目不合法、不合规,会计核算和监督不严谨,为建筑队伍的转包、假借资质或无证施工等违 Completion of a project, from project engineering, bidding, construction, completion and final accounts to carry forward the fixed assets, and standard engineering accounting are inseparable. However, in our audit of the administration of construction projects in the administrative institutions, we found that quite a few of the accounting units of the construction units experienced irregularities in infrastructure projects, non-compliance, imprecision in accounting and supervision, subcontracting of construction teams, Or undocumented construction and other violations