基建项目竣工财务决算的几点思考——以H项目竣工财务决算为例

Some Thoughts of the Completion Financial Settlement of Infrastructure Projects——Taking the Completion Financial Settlement of H Project as an Example

基建项目竣工财务决算是反映基建项目建设成果、办理资产转移和产权登记的重要依据,然而在基建项目财务管理中存在竣工财务决算严重滞后的问题,增加基建项目财务风险,造成账实不符。论文以H项目为例,详细阐述H项目竣工财务决算存在的问题,最后提出相应的解决对策,以此提高项目竣工财务决算的整体效率。

The completion financial settlement of infrastructure projects is an important basis for reflecting the construction results of infrastructure projects,handling asset transfer and property right registration.However,in the financial management of infrastructure projects,there is a problem of serious lag in the completion financial settlement,which increases the financial risks of infrastructure projects and causes the accounts to be different from actual ones.Taking H Project as an example,this paper minutely elaborates the problems existing in the completion financial settlement of H Project,and finally puts forward the corresponding countermeasures,so as to improve the overall efficiency of the completion financial settlement of projects.