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随着我国社会主义市场经济体制的不断深化以及财政改革的推进,国有建设单位发展面临的内外部环境都发生了很大的变化。财政投资评审,国库集中支付制度,政府采购改革等,都对于政府投资项目建设单位的会计核算管理提出了越来越高的要求。本文从政府投资项目建设单位会计核算管理的背景出发,对于如何加强政府性投资项目资金管理以及账务核算进行探析。
With the continuous deepening of China’s socialist market economic system and the advancing fiscal reform, great changes have taken place in the internal and external environment for the development of state-owned construction units. Financial investment review, the centralized treasury payment system, government procurement reform, all for the government investment project construction unit’s accounting management put forward higher and higher requirements. This article, starting from the background of the accounting management of the government investment project construction unit, analyzes how to strengthen the fund management of the government investment project and the accounting calculation.