本文以企业基建会计核算方法的实践和探讨构架为题目展开相关讨论。首先对其进行了简要概述,主要对新形势下的企业发展环境及需要采取的会计核算模式与方法的实践问题进行了讨论,重点论述了企业基建会计核算的现有模式与公司体制下的基建财务管理模式,并且提出了一些初步的建议。希望通过本文论述可以引起更多的关注与交流,同时希望可以为该方面的研究提供一些可资利用的信息,以供参考。 This article starts with the discussion of the practice and discussion framework of enterprise infrastructure accounting. First of all, it gives a brief overview of the enterprise development environment in the new situation and the need to take accounting models and methods of practical problems are discussed, focusing on the existing model of enterprise infrastructure accounting and infrastructure under the corporate system Financial management model, and made some preliminary suggestions. I hope this article can give rise to more attention and communication, and I hope I can provide some useful information for the research in this area for reference.