管道工程项目资产的转资管理

Assets Transfer Management of Pipeline Project

固定资产转资是管道工程建设由竣工到转入固定资产核算与管理以及使用中的一个重要环节,关系到整个管道工程能否顺利投产移交和运营单位固定资产投入使用后折旧费提取的正确与否。该项工作对于全面保障国家固定资产的保值、增值和防止资产流失有着十分重要的意义。结合西部管道工程和西气东输二线工程中的转资工作实际,对做好转资工作谈几点认识,以期建立起一整套行之有效的工程转资管理制度和科学方法,对今后管道建设工程的转资工作和后续管理与核算进行规范。

Fixed assets transfer work is an important link from pipeline construction completion to fixed assets accounting, management and application, which relates to whether the whole pipeline project can smoothly be put into commission and handed over and whether the depreciation charges can be collected correctly after the fixed assets being used. This work plays a very important role in fully ensuring the preservation and appreciation of state-owned assets and avoiding assets loss. This paper discusses briefly how to do assets transfer work well in combination with West Pipeline Project and Second West to East Gas Pipeline Project in order to help to establish a set of effective engineering assets transfer management systems and scientific methods as well as to regulate henceforth the assets transfer work and the sequent management and accounting work.