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近年来,随着国家对重大基础设施投资力度加大,全国有多个大城市在修建城市轨道交通。由于城市轨道交通项目建设投资资金规模大、建设周期长、涉及专业多、建造过程复杂,其管理难度与复杂程度也较一般企业更大。竣工财务决算是基本建设工程经济效益的全面反映,城市轨道交通属于大型基础设施建设,及时办理竣工财务决算,对于建设单位和生产单位都有非常重要的意义。
In recent years, with the increase of the state’s investment in major infrastructure, there are several large cities in the country that are constructing urban rail transit. As the large-scale investment funds for urban rail transit project construction, long construction period, involving more professionals, the construction process is complex, the management of more difficult and more complex than the average enterprise. Completion of financial final accounts is a comprehensive reflection of the economic benefits of capital construction projects. Urban rail transit belongs to large-scale infrastructure construction and finishes the final financial accounts in time, which is of great significance to both the construction unit and the production unit.