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一、目前事业单位基本建设财务管理的现状和存在的问题1.基本建设项目的概算与执行偏差较大。部分事业单位的基本建设项目并没有严格的依照所批复的工程概算进行建设,临时变更部分基建投资计划,搞计划外工程、超概算支出、自筹资金迟迟不能到位、以及单位行政部门挤占基本建设资金等情况时有发生,这就导致
I. Present Situation and Existing Problems of Capital Construction Finance Management in Institutions 1. There is a big deviation between the budget estimates and implementation of capital construction projects. Capital construction projects of some PSUs are not strictly constructed in accordance with approved project estimates. Temporary changes to some infrastructure investment plans, out-of-plan construction projects, out-of-budget expenditures, delays in self-financing and delays in the basic administration of the units Construction funds and so on have occurred, which led to