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对基建投资贷款单位财务决算的审查,是建设银行的重要任务,是财政监督的重要内容,以下谈点肤浅看法。一、做好审查的准备工作经办行应协助贷款单位搞好财务决算的“三清”(清资产、清在建工程、清资金)工作,协助编制会计决算报表,全面掌握决算情况。(1)搜集有关财务决算文件、资料,作为审查依据。主要有批准的年度基建贷款计划、基建贷款年度合同、核定的年度分季用款计划;财政部门、建行和各主管部
The review of the financial accounts of the infrastructure investment lenders is an important task of the Construction Bank and an important part of the financial supervision. The following are some superficial views. I. Preparing for Censorship The handling bank shall assist the loan unit to improve the “three clear” (clear assets, clear construction in progress, clear funds) work of the financial accounts, assist in the preparation of statements of accounts, and fully grasp the final accounts. (1) Collect relevant financial statements and documents for examination. There are mainly approved annual infrastructure loan schemes, infrastructure loan annual contracts and approved annual quarterly fund-out plans; the financial departments, CCB and various competent departments