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近年来,电网新建、改建和扩建的工程项目不断增加,电网建设项目投资金额也逐年增长,资产规模、资金流量逐年增长,在基建财务管理工作方面面临着新的机遇和挑战。目前电力企业工程项目财务在工程成本管理方面已积累了一些经验,但与一般企业成本核算来比,电力企业工程项目成本管理具有其本身的特点,因此在实际操作中也存在不少的困难和问题。电力企业各级管理人员需要面对的一项难题就是通过完善基建项目工程的成本管理,真正做到节约资金并且提高企业资金使用效益的最优目标。
In recent years, the power grid construction, reconstruction and expansion projects continue to increase, the amount of investment in power grid construction projects also increased year by year, asset size, capital flow year by year, in the financial management of infrastructure construction is facing new opportunities and challenges. At present, power engineering project finance has accumulated some experience in engineering cost management. However, compared with the general enterprise cost accounting, cost management in power engineering project has its own characteristics, so there are many difficulties in practical operation problem. One of the challenges that power managers at all levels need to face is to truly achieve the optimal goal of saving funds and improving the efficiency of capital utilization by improving the cost management of infrastructure projects.