特大型基建工程竣工决算探讨——基于南水北调工程财务决算三阶段的编制实践

Discussion on Final Account of Completion of Super Large Capital Construction Project——Based on the Preparation Practice of the Three Stages of the Financial Final Accounts of the South-to-North Water Diversion Project

南水北调工程竣工决算对我国特大型基建项目竣工决算的管理实践具有重大借鉴和推广意义。文章通过对南水北调竣工决算三阶段编制实务与存在的问题进行系统梳理和提炼,分清法人竣工决算、设计单元竣工财务决算与设计单元完工财务决算的主次关系,掌握好三阶段衔接技巧,解决制约完工财务决算编制的影响因素,为未来南水北调工程项目法人竣工决算打下基础,同时为特大型基建工程分阶段决算工作中提供翔实的素材,积累决算编制实操经验。文章从多个方面提出了特大型基建工程竣工决算编制的应对对策,有助于推进大型基建工程竣工决算编制的精细化、标准化、高效化。信息化系统建设在决算工作中具有重要作用,提升全过程财务管理科学化水平,对提高企业经济效益与社会效率具有重大意义。

The final accounts of the completion of the South-to-North Water Diversion Project have great reference significance for the management practice of the completion final accounts of China's mega-large infrastructure projects.By systematically sorting out and refining out the three-stage compilation practice and existing problems of the final accounts of the South-to-North Water Diversion Project,we can distinguish the primary and secondary relationship between the completion final accounts of the legal person and the financial accounts of the completion of the design unit and the financial accounts of the completion of the design unit,master the three-stage connection skills,solve the factors restricting the preparation of the financial final accounts,and lay the foundation for the future completion of the future South-toNorth Water Diversion Project.At the same time,it provides detailed materials for the phased final accounts of mega-large infrastructure projects,accumulates practical experience in final account preparation,and puts forward countermeasures for the final accounts for the completion of super-large infrastructure projects from many aspects,which is conducive to promoting the refinement,standardization and efficiency of the final accounts of large-scale infrastructure projects.It puts forward the importance of information system construction in the final accounts work,and improves the scientific level of financial management in the whole process,which is of great significance for improving the economic and social efficiency of enterprises.