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随着我国基本建设规模的持续扩大和财政管理体制改革的不断深入,对包括基建会计在内的规范化管理工作提出了更高,更新的要求。面临基建会计管理方面出现了的许多新问题和新情况。进一步探索建立规范的基建会计核算管理制度已成为我国会计管理工作的当务之急。需要说明的是,本文分析的基建会计管理是指非专业建筑公司的基建会计管理,由于非专业建筑公司的基建会计管理不具备专业性和经常性。更多存在亟待完善、规范的问题。
With the continuous expansion of China’s capital construction scale and the deepening reform of the financial management system, higher and newer requirements have been put forward for the standardized management including infrastructure accounting. Faced with many new problems and new situations in the management of infrastructure construction. To further explore the establishment of a standardized management system of capital construction accounting has become an urgent task in our country’s accounting management. It should be noted that the analysis of infrastructure accounting management in this paper refers to the non-professional construction company’s infrastructure accounting management, as non-professional construction company’s infrastructure accounting management does not have the professional and regular. There are more problems that need improvement and regulation.