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现行建设单位会计制度中的某些规定,已不适应工程由施工企业全面承包的现状,需进一步修改和(?)。以京杭运河徐州～扬州段续建工程为例:该工程总投资六亿多元,与施工企业签定全面承包协议承包,所有材料和设备均由施工企业自行购买、调运和保管。建设单位的主要任务是抓质量、促进度,协调各种关系,按工程进度拨款。在这种承包方式下,建设单位会计所反映的各项投资额,实际上就是施工企业的施工预算。从某种意义上讲,建设单位会计已勿须进行明细核算,只要有一本“施工预算”就可以编制各种报表了。为了使建设单位会计的核算资料能如实反映工程的投资情
Certain provisions in the current accounting system for construction units have not adapted to the status quo of full contracting of construction projects by construction enterprises and need to be further amended and (?). Taking the continuation project of Xuzhou ~ Yangzhou section of Beijing-Hangzhou Canal as an example: The project has a total investment of more than 600 million yuan, contracting with construction enterprises through a comprehensive contractual agreement, and all materials and equipment are purchased, transported and stored by construction enterprises themselves. The main task of the construction unit is to grasp the quality, promote the degree, coordinate various relations and allocate funds according to the progress of the project. In this way of contracting, the construction unit accounting reflects the amount of investment, in fact, is the construction company’s construction budget. In a sense, the construction unit accounting does not need detailed accounting, as long as there is a “construction budget” you can prepare a variety of statements. In order to make accounting information of construction units can faithfully reflect the project investment