基建会计制度不同与工业会计、商业会计、事业单位会计制度,其主要是对政府投资或自筹资金投资的工程项目进行会计核算与会计监督,目前会计核算制度是按照2002年财政部394号文件来执行,明显滞后于经济发展。 The different accounting systems of capital construction and the accounting system of industrial accounting, commercial accounting and public institution mainly carry out the accounting and accounting supervision on the projects invested by the government or the self-raised funds. At present, the accounting system is based on Document No. 394 of the Ministry of Finance in 2002 To implement, obviously lags behind economic development.