为了严格和规范预算执行,提高财政资金使用效益,解决财政资金的收付方式问题,我国各级财政部门逐步实行了国库管理制度改革。其核心是通过国库单一账户体系对财政资金的运行进行管理,财政支出由财政集中支付到商品和劳务的提供者。财政资金支付方式的改变,给行政单位和国有事业单位的会计核算带来一个新问题,那就是,单位基本建设资金的核算可否纳入行政事业单位会计制度统一运作的问题。本文拟对此作些分析探讨。行政事业单位基本建设资金会计核算需明确的几个问题(一)会计核算是执行行政事业单位会计制度还是国有建设单位会计制度。财政部《基本建设财务管理规 In order to strictly and standardize the implementation of the budget, improve the efficiency of the use of fiscal funds, and solve the problem of receipt and payment of financial funds, the financial departments at all levels in our country have gradually implemented the reform of the state treasury management system. Its core is to manage the operation of fiscal funds through a single treasury account system, and the financial expenditures are paid by the central government to the providers of goods and services. The change in the way of payment of financial funds brings a new problem to the accounting of administrative units and state-owned units. That is, the accounting of unit capital construction funds can be included in the unified operation of the accounting system of administrative units. This article intends to make some analysis and discussion. Several problems need to be clarified in the accounting of capital construction funds in administrative units (1) Accounting is the accounting system of administrative institutions or state-owned construction units. Ministry of Finance "Capital Construction Financial Management Regulation