国内大型水电站基本建设工程普遍存在竣工决算工作滞后的问题,按照《企业会计准则》、《水电站基本建设工程竣工决算报告编制规定(试行)》等有关文件要求,在借鉴三峡、溪洛渡等水电站基本建设项目竣工决算经验的基础之上,以竣工决算报告编制要求为目标导向,对水电站基本建设工程财务竣工决算工作日常化进行探讨。 In accordance with the requirements of relevant documents such as “Accounting Standards for Business Enterprises” and “Compilation of Final Accounts Compilation Report of Capital Construction Project of Hydropower Station (for Trial Implementation)”, the construction of hydropower stations in the Three Gorges and Xiluodu Project completion and final accounts based on the experience, based on the completion of the final report preparation requirements as the goal-oriented, capital construction project of the hydropower station completion of the final accounts of the work to be discussed.