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现行国有建设单位会计制度规定:实行投资包干办法的建设项目,其投资包干节余通过“待摊投资”计入建设成本。我们认为,这一规定不尽合理,容易留下政策空子,造成虚增建设成本,项目完工交付后影响国家税收。 一、项目投资包干基数不能准确反映建设成本,有悖于固定资产按实际成本计价的原则。现行制度规定将投资包干节余计入建设成本,实际上是按投资包干基数计算建设成
The current state-owned construction unit accounting system provides that: the implementation of the investment package approach construction projects, its investment contract savings through “prepaid investment” included in the construction cost. In our opinion, this provision is not reasonable and it is easy to leave a policy loophole that will inflate the cost of construction and affect the state revenue after the project is completed and delivered. First, the project investment package base can not accurately reflect the construction costs, contrary to the principle of pricing fixed assets according to the actual cost. The current system stipulates that the surplus of investment should be included in the construction cost, which is actually calculated according to the base of investment package