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现行《行政单位会计制度》对自筹基建核算的规定有不妥之处，应作必要的修正。 一、该制度对行政单位的自筹基建核算只设置一个“结转自筹基建”科目，并将该科目划定为“支出类”科目，这是不妥的。从该制度对“结转自筹基建”科目的说明看，“结转自筹基建”科目是一个类似“
The current “accounting system of administrative units” is not appropriate for the self-financing provisions of the basic accounting and should be amended as necessary. First, the system is not proper to set up only one “carry-over self-financing infrastructure” account for the self-financing infrastructure construction of the administrative unit and to delineate the subject as “expenditure category”. From the system of “carried forward from the infrastructure” carried description, “carry-self-funded infrastructure” is a similar "