| 城建投资公司会计问题的成因透析及对策 |
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| 引用本文： | 梁庆凯,陈晓红.城建投资公司会计问题的成因透析及对策[J].财经理论与实践,2005,26(6):70-73. |
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| 作者姓名： | 梁庆凯 陈晓红 |
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| 作者单位： | 中南大学,管理科学与工程学院,湖南,长沙,410083 |
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| 基金项目： | 南方证券与期货研究中心科研项目 |
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| 摘 要： | 近年来,我国城市基础设施建设领域存在着许多问题,究其根源在于城建投融资体制的滞后,投融资平台的不健全.从会计角度分析城建投资公司存在的问题及其成因,应从统一会计制度与科目、建立城建投资公司现代企业制度以及实现多元化投资主体三个方面进行政策改进.
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| 关 键 词： | 会计 城建投资公司 现代企业制度 多元投资主体 |
| 文章编号： | 1003-7217（2005）06-0070-04 |
| 收稿时间： | 2005-05-30 |
| 修稿时间： | 2005年5月30日 |
The Origin and Countermeasures of Accounting Problems in Urban Construction Investment Companies |
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| LIANG Qing-kai,CHEN Xiao-hong.The Origin and Countermeasures of Accounting Problems in Urban Construction Investment Companies[J].The Theory and Practice of Finance and Economics,2005,26(6):70-73. |
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| Authors: | LIANG Qing-kai CHEN Xiao-hong |
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| Institution: | School of Business, Central South University, Changsha, Hunan 410008, China |
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| Abstract: | There are many accounting problem in urban construction investment companies in China. These problems derive from the root of the delayed financing institution and the unhealthy market of urban construction investments. To identify these problems requires uniform accounting standards including mapping standard, urban construction investment companies established on modern enterprise institutions, and multiple investors joining in the investment programs. |
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| Keywords: | Accounting Urban Construction Investment Company Modern Enterprise Institution Multiple Investors |
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