论文部分内容阅读
新的建设单位会计制度,已从今年元月一日开始执行,并印发了新制度讲解提纲。新制度规定的“基建投资表”同原来的“建设成本表”相比,修改补充较多。有几个问题需要进一步研究和探讨。一、大中型建设项目的“以前年度已建成交付单项工程和核销款”难予清理填列。从当前实际工作来看,除建设工期较短的小型建设项目外,各大中型建设项目的每一单项工程建设工期均较长(一般长达五,六年),当一单项工程竣工投产之后,另一单项工程又会开工建设,有的建设项目延续一、二十年。同时,基建施工管理体制几经改变,时而承发包,时而大包,时而自营,管理人员多次变动,有的已
The new construction unit accounting system has been implemented since January 1 this year and a new system has been issued to explain the outline. The new system provides “infrastructure investment table” with the original “construction cost table” compared to the amendment to add more. There are several issues that need further study and discussion. First, large and medium-sized construction projects, “the previous years have been completed and delivered a single project and write-off money,” Difficult to clean up. Judging from the current actual work, except for the small-scale construction projects with short construction period, the construction period of each individual construction project of large and medium-sized construction projects is relatively long (usually up to five or six years). When a single project is completed and put into production , Another single project will start construction, and some construction projects lasted one or two decades. At the same time, infrastructure construction management system has been changed from time to time, sometimes contracting, sometimes big package, sometimes self-employed, management changes many times, and some have