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随着经济的不断发展,基本建设竣工财务决算在基本建设工程中的地位正日益上升,它的作用在于对整个工程项目的建设成果有一个基本的总结作用,并且,它还是对新增的固定资产交付并投入使用的手续中的一个重要的凭据。相关的部门行政规章明确规定了建设单位应该加强对基本建设竣工财务决算的重视程度,成立专门的决算部门,并且派遣专门的技术人员对基本建设竣工财务决算进行编制,而且工程内部的各个部门都应当予以积极的配合。不仅如此,还规定了制定基本建设竣工财务决算的时间应当限定在整个工程完成竣工后的三个月内完成。在基本建设竣工财务决算没有被批准以前,原来的基本建设竣工财务决算负责部门不得随意解散,主要的项目技术人员也不能被调离。
With the continuous development of the economy, the final accounts of the completion of capital construction are gaining prominence in the capital construction projects. Its role lies in having a basic summary of the construction achievements of the entire project and in addition, An important credential in the formalities for the delivery and putting into use of assets. Relevant departmental administrative rules and regulations clearly stipulated that the construction unit should strengthen its emphasis on completion of financial capital construction, set up a special accounting department, and dispatch specialized technical personnel to finalize the capital construction final accounts, and all parts of the project are Should be actively cooperate. Not only that, but also provides that the final accounts of the completion of the construction of financial capital should be limited to the completion of the entire project within three months after completion. Before the completion of the capital construction financial accounts have not been approved, the responsible departments for completing the final financial accounts of capital construction are not to be dismissed at will and the major project technicians can not be transferred.