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随着国家对轨道交通的审批及政策给予的大力鼓励,越来越多的城市加入到地铁建设过程中,但地铁具备造价高、施工期长、设备系统繁杂等特点,使得地铁项目财务决算工作不同于其他建设项目。本文在介绍地铁竣工财务决算及编制流程的基础上,着重分析了地铁工程项目财务决算中存在的难点,并针对性的提出了相关建议和对策,以期对地铁竣工财务决算提供一定的指导意义。
With the state approval of rail transit and policies to give encouragement, more and more cities to join the subway construction process, but the subway with high cost, long construction period, complex equipment systems and other characteristics, making the subway project financial final accounts Different from other construction projects. On the basis of introducing the final financial settlement and compilation process of the MTRC, this paper analyzes the difficulties in the financial settlement of the MTR project, and puts forward relevant suggestions and countermeasures pertinently so as to provide some guidance for the completion of the financial settlement of the MTRC.