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随着改革开放进程的深化,我国部分企业在经济业务上取得了长足的发展,企业对办公设施建设与投资的需求上也在逐渐的增加,从而提高了建筑工程中核算水平的要求。本文将根据基建会计的基本概念和特殊性,通过分析企业单位办公楼基建工程核算中会存在的问题,结合实际实践经验,论述企业单位基建会计在工程核算中的作用。为在企业办公楼基建中如何更好的核算、如何提高管理水平、如何合理的运用基本建设资金等方面提供一份参考。
With the deepening of the process of reform and opening up, some enterprises in our country have made considerable progress in economic operations. The demand for office facilities construction and investment by enterprises has also been gradually increasing, thereby enhancing the requirements for accounting standards in construction projects. Based on the basic concepts and particularities of infrastructure accounting, this paper analyzes the problems existing in the accounting of infrastructure projects in corporate units and the practical experience, and discusses the role of infrastructure accounting in engineering accounting. It provides a reference for how to improve the management level and how to make rational use of capital fund in the construction of enterprise office building.