KopShun,i.e.thewordof‘Past’isnolongertobeconsideredasanattributefortransactionanditemsbeinginuseforassetsdefining.Finally,thispapersuggeststhatthenationalstandardsshallbeissuedinordertoguide,ountssettlementfordomesticinfrastructureprojects.Withtheviewofdevelopmententerprisesshallmakeareasonableselectionbetweentraditionandinnovationduringthesystemtransitionperiod.TheimprovingproposalsonTGP’ountssettlementarealsosuggestedinthispaper.2008年全国会计硕士专业学位(ⅰ)Startingtodothebasicpreparationworkstodisposeidleassets,andmakingearlyarrangementstodrawupTGP’ountssettlement;(ⅱ)pletedindividual优秀学位论文评选入围论文公示projects;(ⅲ)ountingcourses,equipmentinventory,andthesettlementsheetforconstruction&erectioncontracts;(ⅳ)ountssettlementauditing.Keywords:Infrastructureprojects,esProject(TGP),pletedworks,ountssettlement.7