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国务院各部(委),各省、自治区、直辖市、计划单列市财政厅(局):随着经济体制改革的不断深入,特别是财务会计制度改革取得重要成果,企业财务会计实行“两则”、“两制”以来,基本建设财务管理不断规范,企业在基本建设投资中的财务管理自主权得到落实,一些条件成熟的单位实现了基本建设财务会计与企业财务会计接轨。但在积极稳妥推进基建财务与企业财务接轨的过程中,基本建设财务管理面临一些急需解决的问题。同时由于制度改革不够配套等原因,目前基本建设财务管理弱化、不规范和不能适应深化改革的情况比较
With the continuous deepening of the reform of the economic system, especially the reform of the financial accounting system has achieved important results, the implementation of financial accounting enterprises “ Since the ”two systems", capital construction has continuously standardized its financial management. The financial management autonomy of enterprises in capital construction investment has been implemented. Some units with mature conditions have realized the connection between capital construction finance accounting and enterprise financial accounting. However, in the course of actively and steadily advancing the link between infrastructure finance and corporate finance, there are some urgent problems to be solved in the financial management of capital construction. At the same time as the system reform is not enough support and other reasons, the current weakening of the financial management of infrastructure, non-standard and can not adapt to deepen the reform of the situation