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竣工决算报告反映了项目自开始建设至竣工时为止的全部投资,是建设单位向生产、使用或管理单位移交财产的依据。因此在编制时必须确保编制内容准确,真实有效反映出工程建设成果,为之后的审计工作提供详实的基础资料。对于严格执行基本建设项目竣工验收制度,正确核定新增资产价值,全面反映投资者的权益,其意义重大。
The final accounts report reflects the project from the beginning of construction to the completion of the entire investment, is the construction unit to the production, use or management unit to transfer the basis of the property. Therefore, when compiling, we must ensure that the compilation content is accurate, truly and effectively reflect the project construction achievements, and provide detailed basic information for the subsequent auditing work. It is of great significance for the strict implementation of the completion acceptance system for capital construction projects, the correct verification of the value of new assets and the full reflection of the rights and interests of investors.