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为了进一步做好基本建设会计工作,加强经济核算,按照经济规律办事,不断提高经营管理水平,财政部在总结前几年实践经验的基础上,并广泛征求了各方面的意见,对基本建设会计制度进行了修订. 一、修改的要点 (一),根据不同的管理要求,制定了两套会计制度.现行基建施工管理体制,有些建设项目采用出包方式,由建设单位委托外部施工企业施工;有些建设项目采用自营方式,由建设单位所属独立施工企业自行施工,既有基
In order to further improve the basic construction accounting work, strengthen economic accounting, work in accordance with economic laws and continuously improve the level of operation and management, the Ministry of Finance, based on a review of previous years of practical experience, has solicited opinions from various quarters and has made profound suggestions on basic construction accounting (A), according to different management requirements, developed two sets of accounting system.Current infrastructure construction management system, some construction projects using the package way, the construction unit commissioned by the external construction company construction; Some construction projects using self-employed by the construction unit independent construction companies to build their own, both based