竣工财务决算流程再造影响因素调查研究

A Survey on Factors Affecting Reconstruction of Financial Settlement Process at Project Completion

各级政府根据本地区的实际需求将大量资金投资于项目建设,而绝大部分工程项目没有按照要求开展竣工财务决算,严重影响了相关决策的科学性和合理性。当前已有的竣工财务决算流程是否考虑到了当前竣工财务决算的实际需求,是否考虑到了竣工财务决算流程再造的影响因素等问题值得我们思考和研究。本文围绕竣工财务决算流程这一主题开展研究,运用调查问卷方法研究竣工财务决算流程再造的影响因素,以期能为竣工财务决算流程再造夯实基础。

Central and local governments in China usually invest a large sum of funds in some projectsto meet their regionalneeds;however, most of the projects do not followthe required financial statement processes at the project completion. This neglect seriously affects the scientific and rational decision-making of projects. Such issues are worthy of our consideration and research as whether the currently used financial settlement process at the project completion has taken into account the actual needs of the financial accounts of the specific project completion, and whether it considers the influencing factors of the reconstruction of financial settlement process. The paper conducts the research on these issues with the questionnaire to survey the influencing factors of reconstruction ofthe process at project completion. It is expected to build better foundations for the process reconstruction.