跨区电网技改项目财务管理机制探索

Exploration on the Financial Management Mechanism for Interregional Grid Technological Transformation Project

跨区电网技改项目在跨区电力输送中发挥着重要作用,因此,需要加强对跨区电网技改项目的管理。本文针对跨区域电网的技术改造项目具有地域范围广、管理幅度宽、投资金额大、投资主体与建管单位分离等特点,从立项预算、账务处理、税务处理等方面分析跨区电网技改项目的财务管理现存问题,并提出针对性的改进措施,丰富了跨区电网技改项目财务管理机制的研究,可以为跨区电网技改项目的经济决策提供理论参考和政策支持。

The interregional grid technological upgrading projects play an important role in interregional electricity, therefore, it is necessary to strengthen the management of interregional power grid technological upgrading projects. According to the characteristics of interregional grid technological upgrading projects, such as wide geographical scope, wide management span, large investment management,separation of investor and construction management unit and so on, this article analyzes the problems in the financial management of interregional grid technological upgrading project from project budget, accounting and tax treatment and puts forward corresponding improvement measures, enriching the interregional power grid project financial management mechanism, and can provide interregional grid technological upgrading projects of economic decisions with theoretical reference and policy support.