水利基本建设项目竣工财务决算编制探析

Preparation of financial account for completed water infrastructure projects

为有效推进水利基本建设项目竣工财务决算编制工作的顺利开展,便于准确核定形成资产的价值及考核概(预)算执行情况,根据水利部关于竣工财务编制工作规程、规定的要求,结合工作实际提出建立竣工财务决算的组织机构,开展竣工财务决算编制的前期准备工作,科学确定竣工财务决算基准日等措施和方法,提高水利基本建设项目竣工财务决算编制质量和工作效率。

To effectively promote the smooth preparation of financial account for completed water infrastructure projects and to accurately measure the value of the resulted assets and check the situation of budget,the organizations for financial account of completed water infrastructure projects are proposed based on the actual work according to the requirements of specifications and rules for completion issued by the Ministry of Water Resources of P. R. China. The pre-work for preparation of financial account is performed. Some measures and methods such as base date for financial accounts of completed water infrastructure projects are scientifically determined. Accordingly,the preparation quality and work efficiency of final account for completed water infrastructure projects are promoted.