行政事业单位在建工程核算与管理探讨  

Discussion on the Accounting and Management of Construction in Progress in Administrative Public Institutions

作　　者：李岩[1] LI Yan(Shandong Provincial Center for Disease Control and Prevention)

机构地区：[1]山东省疾病预防控制中心

出　　处：《当代会计》2023年第12期172-174,共3页Contemporary Accounting

摘　　要：在建工程即建设中的工程项目,行政事业单位在建工程因用途与性质不同可以分为多个类别,如自建自用工程、受委托建设工程、非资产类在建工程等。由于性质不同,各项在建工程在核算与管理中的要求与标准也存在差别,如果无法厘清其中的差别,就可能影响单位财会信息的真实性,进而影响财会工作整体质量。因此,加强行政事业单位在建工程核算与管理十分重要。主要针对行政事业单位不同类型的在建工程的账务处理、核算与管理进行讨论,并提出了一些改进建议。Construction in Progress(CIP)refers to ongoing construction projects within administrative public institutions.These CIP projects can be categorized into various types based on their purposes and nature,such as self-built and self-used projects,commissioned construction projects,non-asset-based CIP projects,etc.Due to these differences in nature,there are varying requirements and standards for accounting and management for each type of CIP project.Failing to distinguish these differences can potentially affect the accuracy of financial and accounting information within the institution,thereby impacting the overall quality of financial and accounting work.Therefore,it is crucial to strengthen the accounting and management of CIP projects within administrative public institutions.This paper primarily discusses the accounting treatment,accounting,and management of different types of CIP projects within administrative public institutions,and provides some improvement suggestions.

关 键 词：核算与管理 行政事业单位 在建工程 

分 类 号：F810.6[经济管理—财政学]