政府投资建设项目会计核算问题与对策

政府投资基本建设项目会计核算是财务管理的重要内容,会计核算不规范严重影响成本计量、费用核算和固定资产的真实计价。本文对目前政府投资建设项目会计核算方式、存在问题及其原因等方面进行了初步分析,并着重就加大改革力度解决这些问题进行探索,提出相应的办法和对策。

Accounting Problem and Solution of Government Investment Project

Government investment in infrastructure projects accounting is an important part of financial management,which will serious impact on cost measurement,cost accounting and fixed assets if it is non-standard.This paper preliminary analysis accounting methods and problems of government investment projects as well as proposes methods and measures,which explores solve of these problems that focus on intensify reform.