行政事业单位基本建设资金核算问题研究

Research on Capital Construction Fund Accounting of Administrative Institutions

作为行政事业单位会计管理和会计预算中的重要组成部分之一,不仅关乎行政事业单位财务内控、预算管理,还关乎行政事业单位非日常经济活动。科学合理开展行政事业单位基本建设资金核算管理,有助于推进行政事业单位基建项目又好又快地发展。该文探讨了行政事业单位基本建设资金的概念以及重要性,分析了行政事业单位基本建设资金核算的存在问题,研究了行政事业单位基本建设资金核算存在问题的优化路径。

As an important part of the accounting management and accounting budget of administrative institutions,it is not only related to the financial internal control and budget management of administrative institutions,but also related to the non-daily economic activities of administrative institutions.Scientific and reasonable capital construction fund accounting and management of administrative institutions will help to promote the sound and rapid development of capital construction projects of administrative institutions.This paper discusses the concept and importance of capital construction funds in administrative institutions,it analyzes the existing problems in the accounting of capital construction funds of administrative institutions,studies the optimization path of the problems existing in the capital construction fund accounting of administrative institutions.