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公共基础设施是关系到国计民生的大问题,在加快以改善民生为重点的国家建设中占有重要的地位。新颁布的《行政单位会计制度》规定,增设“公共基础设施”科目。本文就“公共基础设施”科目的设置、新旧制度转换中如何进行专项清产核资及会计处理谈几点建议。
Public infrastructure is a major issue that affects the national economy and the people’s livelihood and plays an important role in accelerating the building of a nation that focuses on improving people’s livelihood. The newly promulgated Accounting System for Administrative Units provides for the addition of “public infrastructure” subjects. This article on the “public infrastructure ” subject setting, how to carry out special inventory and capital verification and accounting treatment in the conversion of old and new systems to talk about several suggestions.