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水利基本建设在我国国民经济发展中占有重要地位,而基本建设财务管理工作是整个水利基本建设综合性的集中反映。随着我国基本建设投融资体制和财政支出体制的不断改革,依据水利部门和行业特征制定的财务制度和相关政策法规在执行过程中存在着一些具体问题,分析存在的问题并探讨相应的对策对加强项目预算审查、筹资、工程款结算、峻工决算等工作具有重要意义。
Water conservancy construction occupies an important position in the national economic development of our country, and the financial management of capital construction is a comprehensive and concentrated reflection of the entire water conservancy construction. With the continuous reform of China’s infrastructure investment and financing system and the fiscal expenditure system, some specific problems exist in the implementation of the financial system and relevant policies and regulations formulated according to the characteristics of water conservancy departments and industries, and the existing problems are analyzed and the corresponding countermeasures are discussed It is of great significance to strengthen the project budget review, fund-raising, project payment settlement and final settlement.