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基本建设财务会计是以货币为主要计量单位,运用专门的方法,对建设单位经济活动进行连续、系统、全面地核算和监督,借以提高投资效益的管理活动。近年来,随着国家对基本建设投入规模的不断扩大,对固定资产投资项目特别是财政投入项目的监管也越来越严,基本建设财务会计工作重要性不断提升,需要各相关单位按照规定,切实做好基本建设财务会计工作的管理。
The capital construction financial accounting is a management activity that uses the currency as the main unit of measurement and applies special methods to make continuous, systematic and comprehensive accounting and supervision over the economic activities of the construction unit so as to enhance investment returns. In recent years, with the continuous expansion of the state’s investment in capital construction, supervision over fixed-asset investment projects, especially financial investment projects, has become more and more stringent. The importance of capital construction and financial accounting work is constantly on the rise. Relevant units are required to follow relevant regulations, We must do a good job in the management of capital construction and financial accounting.