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the scope of the inflow and outflow of funds were to be monitored. Enterprises should set up bank accounts in accordance with the relevant provisions, the finance department is responsible for unified management and accounting, the phenomenon of CPB funding is prohibited; Second, enterprises should establish and finance the system for funding infrastructure projects under the specific circumstances. Investment plans in accordance with reasonable arrangements for the project construction schedule, the development fund use plan, to keep abreast of construction progress, as well as investment funds, the money will be used as an important basis for planning funds allocated; once again, to develop standardized audit program funding infrastructure projects. Approval of funds manager must review the audit and finance departments in charge of leading the audit of three procedures before they can apply for funds to pay for the procedures, the financial sector should fully grasp the usage and efficiency in the use of funds, and prevent the occurrence of the phenomenon of misuse of funds; Finally, the implementation of infrastructure projects, the use of funds and reporting information feedback system, the finance department to deal with the use of funds for regular or irregular inspections, focusing examine whether funds misappropriated, diverted, and other illegal detention of human behavior.

Standardized accounting. Under the new accounting standards, accounting personnel should accurately grasp the change in accounting accounting infrastructure set up, "under construction" accounting content, fixed asset accounting methods, transfer of funds and completion of final accounts and other aspects; establish new accounting processes, abandoned traditional full project costing model, based on the different nature of investment expenditures separately accounting; handle project accounting estimates relationship between the breakdown and the establishment of a sound secondary account to ensure that the financial management of investment projects real-time monitoring; specification completion of final accounts preparation methods to ensure that the accounting information can be true, accurate and complete input-output response of project funding situation.

Improve the overall quality of accountants. Since the contents of the enterprise infrastructure projects showing the complexity and diversity of features, so its financial management and accounting professionals involved in knowledge and expertise more widely, accounting workload accounting, which requires accountants should have a multi-disciplinary, expertise in many fields, such as economics, science project cost, tax, accounting and so on. Enterprises should be equipped with a dedicated infrastructure for accounting infrastructure projects, in order to reduce the flow of accounting, so that accounting can be well done amortization expenses, project costs carried forward in the Final Accounts and other complex operations, thus ensuring the stability and continuous accounting work sex, give full play to the accounting oversight functions. In addition, accountants should enhance their legal awareness and professional ethics, earnestly various infrastructure data collection, processing, handling, sorting and archiving. Simultaneously to the competent authorities promptly, accurately and truthfully submit accounting statements本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。