企业基建会计原独立于企业财务会计之外自成体系,单独核算,单独编制基建会计报表,单独反映建设单位的资产和负债。企业财务会计国际接轨以后,按国际惯例和新会计制度规定,企业的资产负债表要求能全面完整地反映企业的资产和负债,当然应包括企业建设单位的资产和负债。但是,由于 Corporate infrastructure accounting was originally independent of corporate financial accounting, and was solely accounted for. It separately compiled infrastructure accounting statements and separately reflected the assets and liabilities of the construction unit. After the international financial accounting of enterprises is in line with international conventions and new accounting regulations, the company’s balance sheet requirements can fully and completely reflect the company’s assets and liabilities. Of course, it should include the assets and liabilities of the company’s construction unit. But due to