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当前,在基本建设管理工作上,许多同志只看到基建资金紧张的情况,却没有或很少注意到近年来在一些建设单位里,有大量的基建资金因各种原因被长期占压的情况。从财务管理角度看,这部分资金主要表现为基建结余资金偏多,并有逐年增加的趋势。我们大连市去年基建结余资金达32,086万元,比上年增加35.7％,为当年投资完成额的35.1％,如果这一问题是全国性的,基建结余资金一定可观,这种现象是不正常的。大家知道,基建结余资金是建设单位在工程未完工以前,上年结存的尚未投入工程实体的库存材料、设备以及各种
At present, many comrades in capital construction work have only seen the shortage of capital funds. However, they have not paid any attention to the fact that a large number of capital construction funds have been under a long-term occupation in various construction units in recent years due to various reasons . From a financial management point of view, this part of the funds mainly shows that there are too many funds for infrastructure construction and there is a tendency of increasing year by year. Last year, Dalian City, capital construction funds reached 320.66 million yuan, an increase of 35.7% over the previous year, the amount of investment for the year 35.1%, if the issue is national, capital surplus funds must be considerable, this phenomenon is not normal . We all know that the capital construction fund is the construction unit in the project is not completed before the end of the previous year has not yet invested in engineering entities inventory materials, equipment and various