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铁路事业对我国经济发展起着重要的促进作用,铁路基本建设项目一直以来都被国家重视和关注。项目竣工财务决算作为铁路基本建设项目管理的重要环节之一必须确保其决算数据的准确性、真实性、完整性,但是现阶段部分铁路基本建设项目竣工财务决算编制存在一些问题,直接影响了整个项目竣工财务决算工作的顺利推进,因此,必须重视财务决算编制工作,全面提升财务决算编制质量。本文就铁路基本建设项目竣工财务决算编制问题进行了讨论,首先指出了现阶段我国铁路基本建设项目竣工财务决算编制过程中存在的几点问题,然后就以上问题提出了几点有针对性的建议,从而确保竣工财务决算的准确性、真实性、完整性。
The railway cause plays an important role in promoting the economic development of our country. The railway infrastructure project has always been valued and focused by the state. Completion of the Project As an important part of the railway infrastructure project management, the financial final accounts must ensure the accuracy, authenticity and completeness of the final accounts data. However, there are some problems in the final accounts preparation of the completed railway capital projects at this stage, which directly affect the whole Therefore, we must attach great importance to the compilation of financial statements and improve the overall quality of financial statements. This paper discusses the completion of the financial accounts of the railway infrastructure construction project. At first, it points out the problems existing in the finalization of the financial accounts of the railway infrastructure projects in our country at this stage, and then puts forward some suggestions on the above issues So as to ensure the accuracy, authenticity and completeness of the completed financial statements.