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发电企业基建财务管理存在的问题及对策 被引量:3

Problems existing in capital construction financial management of power generation enterprise and countermeasures
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摘要 发电企业加强基建财务管理,可保证和监督基建资金的合理使用,防止损失和浪费,控制基建工程造价,提高企业的投资效益。分析了发电企业基建项目中资金筹集、工程结算、物资管理、工程竣工决算的现状及存在的问题,提出了一些建议,供相关企业参考。 For a power generation enterprise,to enhance the capital construction financial management can ensure and supervise rational utilization of the capital construction fund,prevent loss and squander,control the cost of the capital construction project and increase the investment benefit of the enterprise.The current situation of the main links of the capital construction financial management of a power generation enterprise,such as the fund raising,the project settlement,the materials management and the final account for completed project,and the problems existing in these links were analyzed.Some suggestions were put forward,which provide reference for relevant enterprises.
作者 王晓燕 吴瑶
出处 《华电技术》 CAS 2012年第A01期66-69,94,共4页 HUADIAN TECHNOLOGY
关键词 基建项目 财务管理 资金筹集 工程结算 物资管理 竣工决算 capital construction project financial management fund raising project settlement materials management final account for completed project
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