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基本建设项目竣工财务决算是企业正确核定新增固定资产价值、报告建设成果和财务状况的总结性文件,对总结基本建设过程的财务管理工作、检查竣工项目设计概算和建设计划的执行情况、考核投资效果等都具有重要作用。事实上很多企业普遍认为工程现场完工就是工程项目结束,因此不注重收集资料,不注重施工结算,后果是大型项目的竣工财务决算经常被长时间搁置,严重影响固定资产的交付使用和企业对资产的管理。因此对企业基建项目竣工财务决算滞后问题加以分析,提出解决竣工财务决算及时准确办理的建议和办法,对于今后完善基建设计方案和工程建设经验积累都具有重要的意义。
Completion of the capital construction project The financial settlement is the summary document of the newly approved value added of fixed assets, the report of the construction achievements and the financial status of the enterprise. The financial management work of summarizing the capital construction process, checking the implementation budget of the completed project and the implementation of the construction plan, assessment Investment effect and so have an important role. In fact, many enterprises generally believe that the completion of the project site is the end of the project, so do not pay attention to collecting information, do not pay attention to the construction settlement, the consequence is the completion of large-scale projects, financial accounts are often shelved for a long time, seriously affecting the delivery of fixed assets and business assets Management. Therefore, it is of great significance to analyze the problem of the lag of financial accounts of completed projects of infrastructure and put forward the suggestions and measures to solve the timely and accurate completion of final accounts. This is of great significance to the future improvement of infrastructure design and project construction experience accumulation.