摘要
工程竣工决算审查必须本着实事求是和坚持原则的精神。结合国家的方针、政策、有关规定及项目立项批复文件精神,使竣工决算全面反映建设项目从筹建到竣工投产全过程中各项资金的实际使用情况及设计概算执行情况,对合理确定工程投资、正确核定新增资产价值、总结分析建设过程中的经验教训、提高工程造价管理水平、积累技术经济资料提供资料和经验。
The final accounting of profect completion needs to be practical and realistic, and needs to combine with the national policy, rules and the item documents. It can also help to make the budgets entirely reflect the usage environment, the operation process. For the project investment, the increasing capital value, and the analysis of the experience indoct, i'inate in the construction, can improve the cost management of the project, accumulate the technology economy datum and offer the data and the experience in emending the budget of highway infrastructure project.
出处
《交通科技与经济》
2007年第5期35-36,共2页
Technology & Economy in Areas of Communications
关键词
交通基本建设项目
竣工决算
审查
highway infrastructure projects
final accounting of project completion
examination