摘要
2002年财政部印发了《基本建设财务管理规定》,对基本建设财务管理作了全面规范。本文分析了《规定》在建设成本开支范围的界定、建设单位管理费的控制额度、非经营性项目结余资金、项目大中小型划分标准、竣工财务决算审批方面存在的不合理与不完善之处,并提出了相应的建议。
In 2002, the Ministry of Finance issued the Regulations for Financial Management of Basic Construction, which provides comprehensive standard for financial management of basic construction. It is found that inappropriateness is existed in the definition of scope of expenditure, control quota of management fees of construction unit, surplus of non-operative items, dividing standard of large, medium or small size projects and approval of final accounts upon completion etc. Finally suggestions are made.
出处
《中国水利》
2007年第2期47-48,共2页
China Water Resources
关键词
基本建设
财务管理
规定
水利工程
basic construction
financial management
regulations
water project
