【摘 要】
：
本文在总结、探索兵团农业综合开发项目中自营工程会计核算特点和存在问题的基础上,提出规范自营工程施工现场监理,采用工程进度法核算工程成本,加强剩余工程物资的核算管理,
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本文在总结、探索兵团农业综合开发项目中自营工程会计核算特点和存在问题的基础上,提出规范自营工程施工现场监理,采用工程进度法核算工程成本,加强剩余工程物资的核算管理,强化工程资金管理等措施,为农业综合开发整体水平的提高,农业综合开发经济效益、社会效益和生态效益的发挥奠定坚实的基础。
Based on the summarization and exploration of the characteristics and problems of self-supporting engineering accounting in the Corps agricultural comprehensive development project, this paper proposes to regulate the construction site supervision of self-owned projects, to use the engineering progress method to calculate the project costs, to strengthen the accounting management of the surplus engineering materials, to strengthen Project funds management and other measures for the overall level of comprehensive agricultural development to improve the comprehensive economic development of agricultural development, social and ecological benefits laid a solid foundation.
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