按照行政事业单位和国有建设单位会计制度的有关规定,行政事业单位基建项目会计核算一般采用在单位基本会计体系之外,另行开立账户,建立基建账簿,单独核算反映。由于行政事业单位财务管理体系人为地割裂成两个各自独立的核算体系,基建投资形成的固定资产不能在单位基本会计核算 In accordance with the relevant provisions of the accounting system of administrative institutions and state-owned construction units, the accounting of infrastructure projects in administrative institutions generally adopt the basic accounting system of the unit, and open separate accounts, establish infrastructure books, separate accounting reflect. As the administrative institution’s financial management system is artificially split into two separate accounting systems, the fixed assets formed by the investment in infrastructure can not be calculated in the unit basic accounting