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基本建设是发展国民经济的重要手段,在国民经济中占有举足轻重的地位。随着我国经济社会的发展,基本建设投资规模不断扩大,特别是1998年为应对东南亚金融危机对我国的冲击和2008年为应对国际金融危机对我国的不利影响,党中央、国务院实施积极财政政策,加大基本建设尤其是基础设施建设的投入,以扩大国内需求、促进经济增长。基本建设项目具有耗资巨大、建设周期长、风险大等特征,如果管理不善就会造成巨大损失和浪费。基本建设单位作为建设项目的组织管理者,是建设资金的运作主体。在基本建设活动中要达到控制
Capital construction is an important means of developing the national economy and occupies a pivotal position in the national economy. With the economic and social development in our country, the capital investment in infrastructure has been expanding. Especially in 1998, in response to the impact of the financial crisis in Southeast Asia on our country and in 2008 in response to the adverse impact of the international financial crisis on our country, the CPC Central Committee and the State Council have implemented the proactive fiscal policy , Increase investment in capital construction, especially infrastructure construction, in order to expand domestic demand and promote economic growth. Capital construction projects are characterized by huge cost, long construction period and high risk. If they are not properly managed, they will cause huge losses and waste. The capital construction unit, as the organizational manager of a construction project, is the main body of operation for the construction of funds. In the capital construction activities to achieve control