事业单位基建会计应关注的问题

The Problems Concerned by Capital Construction Accounting in Institutions

随着社会主义市场经济的不断发展,基本建设投资规模的不断扩大,使基建会计所处的客观经济环境发生了很大变化,对基建会计工作的要求也就越来越高。由于对相关制度的学习检查不够以及会计人员自身素质等原因,一些基本建设单位存在会计核算不规范以及监督不严等问题。

With the increasing development of social market economy and greater investment in capital construction, the great changes have happened in the objective economic environment where capital construction accounting is developing,and the demand for capital accounting becomes much higher. Due to the deficient supervision carried by relevent rules and regulations and the low quality of accounting staff, many problems such as improper accounting and inadequate supervision are still existing in some capita construction institutions.