浅谈地质科研单位建设(基建)资金财务管理办法

A Brief Discussion on Financial Management Methods for Construction (Infrastructure) Funds of Geological Research Institutes

地质勘查科研单位一般都是国家财政拨款事业单位,建设资金为中央预算内全额投资。由于国家对预算资金执行率的控制上非常严格,任何一个建设项目都不允许超出概算。因此在基建过程中,财务部门对基建资金使用的监控与管理工作尤显重要。针对中央预算内建设资金的性质,施工过程中建设单位内部基建、财务、资产管理等部门多头管理,基建部门不配备专业财务人员等问题,应将建设资金作为专项项目经费由单位财务部门统一管理,并制定出专项项目经费具体管理办法,规范建设资金的操作程序,在施工过程中对建设资金进行有效地控制,确保国家预算的严格执行。

Geological exploration and research 0institutes are normally public institutions receiving financial allocation from the government and their construction funds are fully from the state budgetary appropriation. As China carries out a very strict control over implementation rate of budgetary funds and no construction project is allowed to exceed budgetary estimate, it's very important for financial department to monitor and control the use of infrastructure funds during capital construction. Considering the nature of construction funds covered by the state budgetary appropriation, over-lapping management carried out by internal infrastructure, financial and assets management departments and absence of dedicated financial personnel of infrastructure department, construction funds shall be controlled as special project funds by financial department of relevant institute and specific management method shall be developed for special project funds accordingly to regulate operating procedure of construction funds and control construction funds effectively during construction in order to assure strict execution of the state budget.