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基本建设成本是反映建设单位经济效果、衡量建设单位工作好坏的一项综合性指标,它反映了基本建设计划的完成情况和基本建设概(预)算的执行情况。为了促使建设单位提高管理水平,节约投资支出,降低建设成本,提高投资效益,建设单位在建设过程中,必须正确计算建设成本。但是目前各种《建设单位会计》教科书上对建设成本的论述,观点不相一致,因此,结合自己的教学谈点粗浅的看法。
The cost of capital construction is a comprehensive indicator reflecting the economic effect of the construction units and measuring the quality of the work done by the construction units. It reflects the completion of the capital construction plan and the implementation of capital expenditures (pre-calculation). In order to urge the construction unit to raise the management level, save the investment expenditure, reduce the construction cost and increase the investment benefit, the construction unit must correctly calculate the construction cost during the construction. However, at present, all kinds of “construction unit accounting” textbook on the construction cost of the discourse, the point of view is not consistent, therefore, in light of their own teaching to talk about superficial view.