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近日,偃师市审计局建设项目审计中心及时组织全体学习了财政部《基本建设财务规则》(财政部令第81号)及其配套文件《基本建设项目竣工财务决算管理暂行办法》(财建﹝2016﹞503号)和《基本建设项目建设成本管理规定》(财建﹝2016﹞504号)。自2016年9月1日起施行的《基本建设财务规则》从项目的建设资金筹集、预算管理、成本核算,到竣工决算、资产交付以及绩效评价等全过程都作了明确规定,进一步理顺了基本建设财务管理和相关会计制度
Recently, Yanshi Audit Bureau Construction Project Audit Center promptly organized the entire study of the Ministry of Finance “Capital Construction Finance Rules” (Ministry of Finance Order No. 81) and its supporting documents “Capital Construction Project Completion Financial Final Accounts Interim Measures” (Construction (﹝ 2016 ﹞ 503)) and “Capital Construction Project Cost Management Regulations” (Finance and Construction (2016) 504). Since September 1, 2016, the “Capital Construction Finance Rules” have been clearly defined in the whole process of fund raising, budget management, cost accounting, final accounts, asset delivery and performance evaluation of the project, so as to further clarify The basic construction finance management and related accounting system