随着我国基本建设会计核算规定和国家国有建设单位会计制度的建立和全面执行,我国的基建会计也逐渐的向更加规范化靠近,基础会计也出现了一些问题。本文主要对基建会计中出现的问题进行了比较细致的探究,并针对于此进行了一些分析,对于加深基建会计核算规范化建设做出了一些思考。 With the provisions of our country’s capital construction accounting and the establishment and full implementation of the accounting system of state-owned construction units, our country’s infrastructure accountants have gradually moved closer to normalization and some problems have emerged in basic accounting. This article mainly studies the problems appearing in the capital construction accounting for more detailed research, and carries on some analyzes according to it, and makes some thinking to deepen the standardization construction of the capital construction accounting.