目前,事业单位的基本建设财务管理和会计核算,很不规范。不少的事业单位财务人员把“结转自筹基建”科目当作“费用”科目使用;自筹基本建设资金从“结转自筹基建”账户转出后,不再进行管理;单位项 At present, the basic financial management and accounting of public institutions are not standardized. Many financial institutions of public institutions use the “carry-over funds for infrastructure projects” as subjects for “expenses”; the funds for self-financing construction projects are no longer used when the “self-financing infrastructure funds” Management; unit items