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为了正确地反映和核算建设项目的建设成本,财政部在1995年制定了建设单位会计制度,它既不同于企业会计制度,也不同于行政事业单位会计制度,但它与企业、行政事业单位会计又有着千丝万缕的联系,因为许多建设项目的资金来源于企业、行政事业单位,建设成果作为新增资产“返还”给原投资单位,交付给企业、行政事业单位使用。从近年来本人从事基本建设财务管理的实践,发现个别会计
In order to correctly reflect and calculate the construction cost of construction projects, the Ministry of Finance formulated the accounting system for construction units in 1995, which is different from the accounting system of enterprises and the accounting system of administrative units. However, it is not in conformity with the accounting standards of enterprises and administrative units There are also inextricably linked because many of the funds for construction projects come from enterprises, administrative institutions, construction achievements as new assets “return ” to the original investment unit, delivered to enterprises and administrative institutions. In recent years, I engaged in the practice of financial management of infrastructure and found that individual accounting