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为了适应新形势下基本建设财务管理的需要,财政部2002年9月27日《关于印发<基本建设财务管理规定>的通知》(财建[2002]394号)以下简称《通知》,对《基本建设财务管理若干规定》(财基字[1998]4号)的有关内容进行了修订。现结合该《通知》对基本建设财务处理几个难点问题作简要分析。1、关于项目试运期、竣工验收条件标准。
In order to meet the needs of the financial management of capital construction under the new situation, the Ministry of Finance (the “Circular on Printing and Distributing the Provisions on the Financial Management of Capital Construction” (Caijian [2002] No. 394) of September 27, 2002, hereinafter referred to as the Circular, Some Provisions of Capital Construction Finance Management (Caiji Zi [1998] No. 4) were revised. Now combined with the “notice” on the basic construction of financial management of several difficult issues for a brief analysis. 1, on the project trial period, the completion of acceptance criteria.