建设项目决算审核中建设期利息计算存在的问题及对策——以公立医院类建设项目为例

Problems and Countermeasures of Interest Calculation in Construction Period of Final Account Audit:a Case Study of Public Hospital Construction Projects

建设期结束后发生的贷款利息不应再计入固定资产投资,但由于公立医院是非盈利医疗机构,此部分费用应争取财政予以解决。结合案例,分析决算审核中建设利息的常见特点与存在问题,提出对策与解决方法,为公立医院类建设项目在竣工决算阶段审核贷款利息提供参考。

After the end of the construction period of the loan interest should not be included in fixed assets investment, but because the public hospital is a non-profit medical institutions, this part of the cost should strive for financial settlement. Combined with the case, the paper analyzes the common characteristics and problems in the construction interest of final accounts audit, puts forward the corresponding solutions, in order to provide references for loan interest for the future of public hospital construction projects in the audit period.