“统借统还”基建投资借款是一种特殊的借款还款形式。本文就其所涉及的核算内容及其相应的核算方法,谈一些看法。 1.“拨付”与“拨入”的核算实行“统借统还”基建投资借款的主管部门,一般是不具体从事基本建设经济活动的,它需将所借资金拨付给所属建设单位,由所属建设单位具体使用。为了核算和反映拨付给所 “Lending Tong also ” Capital investment loans is a special form of loan repayment. This article discusses some of the accounting content involved and its corresponding accounting methods. 1. The Administration of “Borrowing” and “Dialing in” shall implement the “unified system of repayments of borrowed capital” The competent departments of infrastructure investment loans are generally not specifically engaged in capital construction and economic activities. They need to allocate the funds lent To their own construction units, owned by the construction unit specific use. In order to account and reflect allocated to the