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随着我国一些地区出现水资源短缺的现象,水利建设项目受到了社会各界的广泛关注。加大资金投入以强化对水资源的管理和控制,对于缓解南方的资源问题,促进经济政策运转起到非常重要的意义。然而经过长期的研究发现,我国一些水利工程项目在实际开展过程中存在内部会计控制的问题,资金得不到合理的利用,项目资金存在被挪用的风险,导致工程的实际收益不高;同时,某些水利工程项目财务部门决算报表的编制和呈报不及时、书写不规范等问题也尤为严重。针对这样的现象,我国水利工程项目必须强化内部会计控制工作,加强监督管理,保证项目资金合理的利用。
With the shortage of water resources in some areas of our country, water conservancy projects have drawn widespread public concern. Increasing capital investment to strengthen the management and control of water resources is of great significance in alleviating the resource problems in the South and in promoting the operation of economic policies. However, after a long period of studies, it has been found that some water conservancy projects in our country have problems of internal accounting control during the actual process of development. The funds are not properly utilized and the risk of appropriation of project funds exists, which leads to the fact that the actual benefits of the project are not high. At the same time, Some water conservancy projects finance department final accounts preparation and presentation is not timely, writing is not standardized and other issues are particularly serious. In response to this phenomenon, China’s water conservancy projects must strengthen internal accounting control, strengthen supervision and management, to ensure the rational use of project funds.