摘要
基本建设项目竣工财务决算能够有效反映出项目建设财务情况以及项目实际建设成果,是项目竣工验收报告重要组成部分。在项目建设资金验收以及转移中具有重要作用。所以现阶段需要全面落实项目竣工财务决算编制,发挥竣工财务决算在项目建设中的重要价值。如今,我国建筑企业对于基本建设项目的竣工财务决算的重视程度明显不够,有些也比较缺乏经验,所以在实际的财务决算过程中还是经常会出现一些不足之处,对于基建项目的财务的管理带来了不利的影响。下面我们就简单的介绍了进行基建项目竣工财务决算管理的意义和重要性,对管理中出现的问题进行了详细的分析,然后结合着自身的实践经验提出了一些加强管理效果的措施。
The final financial accounts for the completion of capital construction projects can effectively reflect the financial situation of the construction of the project and the actual construction results of the project, which is an important part of the acceptance report for the completion of the project. It plays an important role in the acceptance and transfer of project construction funds. Therefore, it is necessary to fully implement the financial final account of the completion of the project at present, and give play to the important value of the financial final account of the completion in the construction of the project. Nowadays, China's construction enterprises are obviously not paying enough attention to the financial final accounts for the completion of capital construction projects, and some of them lack experience, so there are often some deficiencies in the actual financial final accounts. For the wealth of infrastructure projects The management of affairs has had an adverse effect. The following is a brief introduction of the significance and importance of the management of the financial final accounts for the completion of infrastructure projects, and a detailed analysis of the problems arising in the management. Then the author puts forward some measures to strengthen the management effect according to his own practical experience.
作者
李江宇
徐业强
LI Jiangyu;XU Yeqiang(Science Travel Center of China Urban Planning and Design Research Institute, Beijing, China 100037;Wuhan Chemical Logistics Co., Ltd., Hubei Wuhan, China 430000)
关键词
基本建设项目
财务决算
编制
审核
Capital construction projects
Financial accounts
Preparation
Audit