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南水北调工程是国家重点工程,南水北调工程征地移民资金,是主体工程建设资金的重要组成部分。加强南水北调征地移民资金管理与会计核算,确保资金安全是确保工程建设顺利实施的关键。本文从征地移民资金的组成、会计基础、账户管理、会计核算、制度建立以及监督检查等方面对加强南水北调征地移民资金管理进行了探讨。
The South-to-North Water Diversion Project is a national key project and the funds for the resettlement of land for the South-North Water Diversion Project are an important part of the funds for the construction of the main project. Strengthening the management and accounting of resettlement funds of the South-North Water Diversion Project and ensuring the safety of funds are the keys to ensure the smooth implementation of the project construction. In this paper, the management of the resettlement funds for the land requisition of South-to-North Water Diversion Project is discussed in terms of the composition of the funds for land acquisition and resettlement, accounting basis, account management, accounting, establishment of the system and supervision and inspection.