建筑施工企业代建政府投资建设项目会计核算探讨

摘要

After the implementation of Agent Construction in China, the Ministry of Finance makes no specific provisions on Agent System under business accounting measures. According to Agent System business characteristics, some proposals of accounting measures of build- ing projects with government investment at agency for the construction enterprises were put forward.%代建制在我国实施以后，国家财政部对代建单位在代建制项下业务的会计核算办法未做具体的规定。本文根据代建制业务的特点，对建筑施工企业代建政府投资建设项目业务的会计核算办法提出自己的建议。