随着社会主义市场经济的不断发展,我国经济实力不断增强,相关事业单位的基建项目也日渐增多,使基建会计所处的客观经济环境发生了很大变化,对基建会计工作的要求也越来越高.由于对相关制度的学习检查不够以及会计人员自身素质等原因,一些基本建设单位存在会计核算不规范、财务管理不到位、监督职能未发挥等问题.%With the continuous development of socialist market economy, China's economic power is strengthening, and relative institutions' capital construction is increasing, which makes objective economic context of accounting change largely and the requirement for capital construction is higher. It is not enough to learn the relative mechanism and accountants' quality is low; it results in nonstandard accounting, poor financing management, and underachieved function of supervision.
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