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为了有效控制煤炭建设项目投资成本,提高投资效益,针对煤炭基本建设项目财务管理中存在的现实问题,站在客观、科学的角度,阐述问题与症结,并依据《基本建设财务管理规定》与内部控制要求,就煤炭基本建设在立项筹备、期间施工、竣工结算阶段怎样加强财务管控进行论述,提出一些见解与思路。
In order to effectively control the investment cost of coal construction projects and improve the investment efficiency, the objective problems in the financial management of the coal capital construction projects are objectively and scientifically described, and the problems and crux are stated. In accordance with the provisions of the “Financial Management Regulations for Capital Construction” and the internal Control requirements, discussing how to strengthen financial control during the preparatory work for the construction of coal basic construction, during construction and completion of settlement, and put forward some opinions and ideas.