Abstract: The economical relationship and economical sy stem are dee ply influenced by contemporary property system and the modern construction en terprise system requires a new adaptive accounting system.

• 文摘:一个时代的产权制度深深地影响着同时代的经济关系和经济制度，建立现代建筑企业制度要求有一套新的会计体系与之相适应。