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在基建会计和统计中,有两个经常使用的指标,一是“基建投资额”,一是“财务用款”,这两个指标关系密切,相互依存。通过对这两个指标的观察分析,可以了解建设项目在一定时期内的进度和投资款使用情况。“基建投资额”是建设项目完成工作量的货币表现。包括已用于工程实体的建筑材料、人工、已开始安装和不需要安装的设备、工器具和建设单位的各项管理费用,还包括建设前期的工程设计、勘测钻探等费用,等等,它是反映和控制固定资产投资规模、进度的综合性指标。也是考核建设单位工作成果的数量指标;“财务用款”是反映基本建设资金支出的指标,它不但包括报告期完成投资预中的实际货币支出量,还包括为下一步工程建设准备材料、物品所支用的资金和预付的工程款。
In infrastructure accounting and statistics, there are two frequently used indicators. One is “investment in capital construction,” and the other is “finance use.” These two indicators are closely related and interdependent. Through the observation and analysis of these two indicators, we can understand the progress of the construction project within a certain period of time and the use of investment funds. “Infrastructure investment” is the monetary performance of the completed project construction workload. Including construction costs for construction materials, labor, construction equipment, equipment and construction units that have already been used for installation and installation, as well as construction costs for the pre-construction project, survey drilling, etc. It is a comprehensive indicator that reflects and controls the scale and progress of investment in fixed assets. It is also a quantitative indicator of the achievements of the evaluation and construction unit; “finance use” is an indicator reflecting capital expenditures for capital construction. It includes not only the actual amount of monetary expenditures invested by the investment during the reporting period, but also the preparation of materials and articles for the next phase of project construction. The funds used and the prepaid project payments.