建立辅助台账 加强工程项目财务管理

The Establishment of Auxiliary Ledger to Strengthen Engineering Project Financial Management

对于工程项目而言,财务数据的提供是否明晰、及时,关系着项目决策能否正确、顺利制定,项目建设能否安全、高效进行。但会计报表信息因其自身的时滞性,并不能满足工程项目的日常需要。财务部门可通过建立累计付款明细表、概算执行明细表、合同支付明细表等辅助台账,来随时提供准确的财务数据资料,做好工程项目的财务管理工作。不仅有利于实时反映工程项目的投资情况,也可降低项目资金成本,防范项目资金风险。

For the project, the financial data provided is clear, timely, correct decisions can affect the project, the project construction can develop smoothly, safe and efficient. But because of the time delay of accounting information of its own, and can not meet the daily needs of engineering project. In this paper the financial sector through the establishment of the cumulative payment schedule, budget execution schedule, contract payment schedules and other auxiliary ledger to provide accurate financial data, financial management work of the project. It is not only conducive to real-time reflect the project investment, but also reduce the cost of project funds, to prevent project funds.