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基本建设项目竣工财务决算是全面反映项目建设全过程财务情况,正确核定新增固定资产价值,总结竣工项目建设成果的文件,是办理固定资产交付使用手续的依据。但是,竣工财务决算管理一直是整个基本建设财务管理的一个薄弱环节。本文从公路工程竣工决算的意义、竣工决算的编制过程、编制依据、注意事项四个方面总结了作者本人实际工作中的经验、教训,希望给同行一些有益的帮助。
The final financial accounts of the capital construction projects are the documents that fully reflect the financial status of the whole process of the project construction, correctly verify the value of new fixed assets and summarize the achievements of the completed projects, and serve as the basis for handling the formalities for the delivery and use of fixed assets. However, the completion of financial settlement management has been a weak link in the financial management of the entire infrastructure. This article summarizes the author’s own practical experience and lessons from four aspects: the significance of final settlement of highway project, the compilation process of final accounts, preparation basis and precautions, hoping to give some useful help to counterparts.