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基本建设单位对基建管理的无序状态及管理水平的低下是造成基建财务失控、会计核算混乱的根源,主要表现在建设单位对项目计划、程序、预算的重要性和严肃性认识不足;施工队伍进场随意性大;施工合同签订不规范;施工现场管理不严格;财务会计核算把关不严;没有按国家的有关规范及时办理基建竣工财务决算,影响基建投资的正确反映。本文指出,可以通过加强基建财务的管理与核算来规范基建管理。财务部门要重视基建项目的合法性,督促职能部门严格执行招投标制,参加招标文件及工程建设合同的审计工作,严格按照《基本建设财务管理若干规定》及《国有建设单位会计制度》的有关规定进行基建财务核算,确保国家投资预算计划的顺利执行。
The basic construction unit’s disordered status and low management level of infrastructure management are the root causes of uncontrolled infrastructural finance and disorganized accounting. This is mainly reflected in the lack of understanding of the importance and seriousness of the project plans, procedures and budgets by construction units. Construction teams The construction of the site management is not strict; financial accounting checks lax; not in accordance with the relevant national norms in time for the completion of the financial final accounts of infrastructure, affecting the correct reflection of infrastructure investment. This paper points out that we can regulate infrastructure management by strengthening the management and accounting of infrastructure finance. Financial departments should attach importance to the legitimacy of infrastructure projects and urge functional departments to strictly enforce the bidding system and participate in the auditing of bidding documents and construction contracts. The financial departments strictly follow the relevant provisions of Certain Regulations on Capital Construction Finance and the Accounting System for State-owned Construction Enterprises The provisions of infrastructure finance accounting, to ensure the smooth implementation of the state investment budget plan.