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工程项目建设期离不开项目测算、预算、执行和考核这四个主要阶段。而项目建设资金的筹措及正确使用贯穿于上述四个主要阶段中,所以编制“项目开发现金流量表”就是对工程项目实施过程中的重要管理控制手段。而“合同台账”为编制“项目开发现金流量表”提供数据支撑,能对项目资金预算及执行起到补充与修正的作用,确保项目顺利实施,提高资金使用效益。因此“项目开发现金流量表”与“合同台账”共同为项目建设目标及项目内部控制的实施提供合理保障。本文就如何运用合同台账编制项目开发现金流量表进行探讨。
The construction period of the project can not be separated from the four main stages of project estimation, budget, execution and assessment. The fund-raising and proper use of project construction funds run through the above four major stages. Therefore, the preparation of “project development cash flow statement” is an important management control measure in the implementation of the project. However, the “Contract T / L” provides data support for the preparation of “Project Development Cash Flow Statement”, which can supplement and amend the project budget and implementation, ensure the smooth implementation of the project and improve the efficiency of capital utilization. Therefore, “Project Development Cash Flow Statement ” and “Contract Ledger ” jointly provide reasonable protection for the project construction objectives and the implementation of project internal control. This article discusses how to develop the cash flow statement by using the project accounting.