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本文阐述了稽征部门基本建设会计核算和财务管理的现状,指出对该现状进行完善的必要性,并就如何完善从科目报表的设置与使用、基建款的拨付手续及程序、基建债权债务的管理、基建财务监督、优化财务人员知识结构等方面谈了作者个人看法。
This article expatiates on the status quo of capital construction accounting and financial management in the auditing department, points out the necessity of perfecting this status quo, and discusses how to perfect the procedures of setting up and using the account statements, the disbursement procedures and procedures of capital construction funds, Management, infrastructure financial supervision, optimizing the financial personnel knowledge structure and other aspects of the author’s personal views.