基建会计

医院会计核算与基建会计核算重构方法的探讨

Hospital Normal Accounting and Capital Construction Accounting Restructuring Method Discussion

事业单位基建会计与事业会计合并核算的思考

Speculations on accounting combination of construction and internal affair accountancy in government units

公立医院基建会计核算存在问题及解决途径

Infrastructure accounting of public hospitals : problems and solutions

充分发挥基建会计工作的作用

Fully Giving Play to Capital Accounting

高校基建会计人员要明确任务，履行职责，加强基建期间的财务管理工作。

College accountants of capital construction must well define their tasks and earnestly take up their duties to strengthen the financial management during the capital construction period .

建议把基建会计纳入学校会计统一核算，以确保高校会计信息的质量，为会计决策提供真实的依据。

It is suggested that fundamental construction accounting be included in integrated accounting system in colleges and universities in order to improve the information quality and to provide authentic data for accounting strategic decision-making in colleges and universities .

在贷款条件下高校事业会计与基建会计应进行合并，只有这样才能全面反映高校资产规模、办学实力和财务状况，提高会计信息质量。

On the premise of loan , the operating accounting and construction accounting should be merged in higher learning schools so as to reflect the asset scale , the power and financial situation , and improve the quality of accounting information .

高校存在着两个会计主体，即事业财务会计主体和基建财务会计主体。

There are two accounts in the university : normal accounts and capital projects accounts .

高校基建工程内部会计控制与管理

Inner accountancy control and management of college capital construction projects

基建投资借款由事业财务会计主体借取和由基建财务会计主体借取，在会计实务的处理上不同。

There exist differences in accounting practices of borrowed funds for capital projects through the above-mentioned different accounts .