我国建筑业的成本核算,目前多是按已完分部分项工程计算产值,并据以销售、结算盈亏。这种办法在理论上不符合马克思关于商品生产交换的基本原理,在实践上核算不实,不利于促进工程收尾竣工,亟待改革。宁夏回族自治区从197(?)年起,在集体所有制建筑企业中普遍实行了按单位工程竣工核算成本的制度(国营建筑企业涉及全国统一制度没有实行)。现将个人认识和我们的做法分述如下: 一、建筑产品是现实的产品不是观念的产品建筑业是一个物质生产部门,它提交社会的劳动产品是建筑物和构筑物。建筑产品和任何商品一样,也具有使用价值和价值。这些都 The cost accounting of China’s construction industry is mostly based on the finished part of the project to calculate the output value, and sales, settlement of profits and losses. This approach in theory does not meet the basic principle of Marxist exchange of goods, accounting practice in fact, is not conducive to the completion of the project to be completed, the urgent reform. Since1997 (?) Year, Ningxia Hui Autonomous Region has implemented the system of accounting cost per unit project (the state-owned construction enterprises involved in the national uniform system is not implemented) among the collective-owned construction enterprises. Now personal understanding and our approach are as follows: First, the construction product is a real product Not a concept product Construction industry is a material production sector, it submitted to the community’s labor products are buildings and structures. Building products, like any commodity, also have value and value. These are all