Newly compiled accounting for basic construction units

Author: Chen Lisheng
Publisher:
Publish Date: 2003-06-01
Features: The book "Accounting for Basic Construction Units" has been published since its first edition in March 1990 and second edition in March 1997, and has been reprinted five times, reaching a total of 37,000 copies. To some extent, it has met the needs of finance and economics colleges, construction units, Construction Bank, Development Bank, and other basic construction management departments in learning, training, and improving their knowledge of basic construction accounting. Over the past five years, China has carried out major reforms in basic construction management systems, fiscal and financial systems, financial accounting, investment and financing, and taxation. The management and financial accounting of construction units have undergone significant changes. The state has successively promulgated a series of relevant laws and regulations, including the "Supplementary Regulations on Accounting for State-owned Construction Units," the "Provisions on Financial Management of Basic Construction," and the "Procedures for Accounting Treatment of Enterprise Basic Construction Business." Therefore, accounting for construction units must evolve and keep pace with the times.