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当前许多城市随着国家大力支持轨道交通事业而大量加入到建设地铁的过程中,地铁工程的施工周期较长、造价较高、设备系统比较繁杂,所以该项目的财务决算工作和其他建设项目存在本质上的不同,并且随着地铁线路的逐渐开通,竣工财务决算工作反映资产价值的作用也越来越明显。本文简要介绍了关于地铁竣工的财务决算流程,针对该项目在竣工财务决算中可能出现的问题,提出了相应的解决对策,希望为相关研究人员提供一定的借鉴。
At present, many cities are participating in the process of building the subway with the support of the government for rail transportation. The construction period of the subway project is long, the cost is high and the equipment system is complicated. Therefore, the financial settlement and other construction projects of the project exist Essentially different, and with the gradual opening of the subway lines, the completion of the final accounts of the financial assets reflects the role of assets more and more obvious. This article briefly introduces the financial settlement process of the completion of the MTRC and puts forward corresponding solutions to the problems that may arise in the completion of the financial settlement of the MTRC project in the hope of providing reference for the relevant researchers.