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近年来,电网企业围绕“储备、编制、执行、考核”主线,持续加强项目管控力度,基本构建了项目全过程闭环管理体系,但项目储备管理仍存在薄弱环节,特别是储备项目存在投资估算不尽合理、取费标准不尽完善、项目资本和成本性支出混淆等问题,项目的可研经济性及财务合规性亟需提升。因此,对于电网而言,在项目储备前,从源头环节即加强对项目可研经济性及财务合规性的审查,将财务法规及管理要求融入业务审核标准,确保项目支出合规,资金使用效益得到有效提升,进而降低后期审计及决算阶段风险,也为项目科学决策提供有力的财务支持。
In recent years, the power grid enterprises have continued to strengthen the project management and control around the main line of “reserve, preparation, execution and assessment” and basically built a closed-loop management system of the whole process of the project. However, there are still some weak links in the project reserve management. In particular, The estimation is not reasonable, the fee standard is not perfect, the project cost of capital and other issues confused, the feasibility study of the project and financial compliance need to be improved. Therefore, for the power grid, prior to the project reserve, the source link is to strengthen the review of project feasibility study and financial compliance, integrate the financial regulations and management requirements into the business audit standards, ensure project expenditure compliance and capital utilization Effectively improve the efficiency, thereby reducing the risk of post-audit and final stage, but also provide strong financial support for scientific decision-making of the project.