南水北调中线工程建设资金安全监管实践

Practice of construction fund safety supervision of Middle Route Project of South to North Water Diversion

为确保南水北调中线水源工程建设的资金安全,中线水源公司认真履行业主职能,严格执行国家有关财经政策并结合工程建设实际,出台了多项建设资金管理规定,如:严格银行开户制度;明确财务人员岗位职责,建立制衡机制;科学设立会计科目,建立成本核算制度等。从业务范围上明确了公司财务人员相应分工,划分了不同的会计岗位;同时,按国家财经法规有关制度的要求,赋予不同岗位人员一定权限。详细介绍了建设资金的监管过程,可供同类工程参考。

In order to ensure the safety of the construction fund of Middle Route Project of South to North Water Diversion, the Water Sources Company of South-to-North Water Diversion seriously perform its responsibility as the owner, strictly executes the related national financial policies and works out the following regulations on construction fund management：the strict regula-tions of bank account opening;clearing the duties of financial staff and establishing the check and balance mechanism;establis-hing the caption of account scientifically and cost accounting system, etc. . The duties of the financial staff are clarified by their business range and different account posts are set up. Meanwhile, according to the demands of national financial laws and regula-tions, the proper right was given to the staff in different posts. The supervision process of construction fund is introduced in de-tail.