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建设单位会计也称为基建会计,是与企业会计、预算会计像区分开来的,是单个反映单位基建资金的来源、用途等信息,在基建宏观管理加强、考核计件投资、投资效益、分析。、投注机计划执行等都起到了重要作用。基建会计的最大特点就是分离核算、相互独立,但是这种模式也带来了一系列的问题和麻烦。近几年,我国公共财政体系日益完善,社会主义经济发展良好,以前的那种基建会计独立的工作方法已经不适用于如今的会计体系,所以,将基建会计纳入行政事业单位会计中来是必须的,也是相当重要的。
Construction unit accounting, also known as infrastructure accounting, is separate from enterprise accounting and budgeting accounting. It is a single reflection of the sources, uses and other information of infrastructure funds. It strengthens macroeconomic management and evaluates piece-rate investment and investment returns. , Betting machine plan execution and so played an important role. The most prominent feature of infrastructure accounting is separation of accounting, independent of each other, but this model also brings a series of problems and troubles. In recent years, the public finance system in our country has been improved day by day and the socialist economy has developed well. The previous independent working methods of infrastructure accounting are no longer suitable for today’s accounting system. Therefore, it is necessary to include the infrastructure accounting in the administrative units It is also quite important.