铁路基本建设项目竣工财务决算管理研究

Research on the Management of Financial Final Accounts for the Completion of Railway Basic Construction Projects

竣工财务决算是正确核定项目资产价值、反映竣工项目建设成果的总结性文件。近年来,国铁集团不断加强项目竣工财务决算管理,项目决算整体管理水平取得了长足进步,但在实际决算工作中仍存在部分问题。从铁路基本建设项目竣工财务决算的内容和重要性出发,坚持问题导向,分析问题产生的原因,结合国内外研究成果,提出了五方面改进措施,以适应国铁集团公司制改革的内在要求,实现铁路建设高质量发展。

Financial final accounts for the completion of a construction project is a summary document to correctly verify the value of the project assets and reflect the construction achievements of the completed project.In recent years,China State Railway Group has continuously strengthened the management of the financial final accounts for the completion of construction projects,and made great progress in the overall management level,but there are still some problems in the actual final accounts work.This paper starts from the content and importance of the financial final accounts for the completion of railway basic construction projects,adheres to the problem-oriented approach,deeply analyzes the causes of the problems,combines with the research achievements at home and abroad,and puts forward five improvement measures to help China State Railway Group adapt to the internal requirements for the Corporation System Reform and realize the high-quality development of railway construction.