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基本建设涉及领域广泛,项目类型繁多,投资数额巨大,其财务管理的重要性、复杂性和特殊性日益凸显。做好基建项目的财务管理和会计核算工作是社会发展的必然要求。基建项目财务会计管理是概算、预算、决算管理工作中最为重要的基础支撑。本文将围绕基建项目的财务管理和会计核算展开论述,分析当前在基建项目的财务管理和会计核算中存在的问题,并提出一系列解决措施。
Infrastructure involves a wide range of areas, a wide range of projects, a huge amount of investment, the importance of its financial management, complexity and specificity has become increasingly prominent. Good financial management of infrastructure projects and accounting work is a necessary requirement of social development. Infrastructure project financial accounting management is budget, budget, final accounts management of the most important basis for support. This article will focus on the financial management and accounting of infrastructure projects to discuss the current financial management in the infrastructure projects and accounting problems, and put forward a series of solutions.