财政撤销合并预算单位项目资金专户,打破了县级交通部门“一项目一账户一套账”的会计核算模式,给建设项目成本费用核算、会计资料分类等带来了影响。本文通过分析评价目前县级交通部门建设项目会计核算模式的优缺点,提出“凭证类别+项目管理”核算模式,解决新形势下预算单位建设项目会计核算问题。 Financial withdrawal special project unit of the consolidated budgetary unit, breaking the accounting department of the county-level transport department “a project an account ” accounting model, to the construction project cost accounting, accounting data classification has had an impact. This paper analyzes and evaluates the advantages and disadvantages of the current accounting mode of construction projects in the transportation department at county level and puts forward the accounting mode of “document type + project management” to solve the accounting problem of the construction project of the budget unit in the new situation.