中小城市基础设施类投资公司会计核算模式与方法的构想

Accounting Model and Methods in Investment Companies for Infrastructural Facilities in Small and Medium Cities

考量现行会计核算模式的利弊,探讨了企业会计和政府会计相交叉的会计处理方法，构划出会计核算模式改革的基本思路，提出了“一个法人主体下设置多个会计主体”的新会计核算模式的基本框架与运作方式。构筑“会计核算、会计控制、内部审计”三位一体的内部控制机制．

By analyzing the advantages and disadvantages of existing accounting methods, the paper discusses the treatment combining enterprise accounting with government accounting, puts forward the ways to reform accounting model, that is, to establish the system of several accounting units under one legal person and the controlling mechanism of calculating, supervising and auditing.