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第一条 为了适应社会主义市场经济体制和投融资体制改革的需要,规范基本建设投资行为,加强基本建设财务管理和监督,提高投资效益,根据《中华人民共和国预算法》、《会计法》和《政府采购法》等法律、行政法规、规章,制定本规定。第二条 本规定适用于国有建设单位和使用财政性资金的非国有建设单位,包括当年安排基本建设投资、当年虽未安排投资但有在建工程、有停缓建项目和资产已交付使用但未办理竣工决算项目的建设单位。其他建设单位可参照执行。实行基本建设财务和企业财务并轨的单位,不执行本规定。
Article 1 In order to meet the needs of the reform of the socialist market economy and investment and financing system, standardize investment in capital construction, strengthen financial management and supervision of capital construction and enhance investment returns, according to the “Budget Law of the People's Republic of China”, the “Accounting Law” and “Government Procurement Law” and other laws, administrative regulations, rules and regulations, the development of this provision. Article 2 These Provisions shall apply to state-owned construction units and non-state-owned construction units that use financial funds, including the construction of capital construction investment in the current year. However, although no investment has been made during the year but construction in progress, projects with suspension and construction have been delivered but assets have been delivered Not for the completion of final accounts of the construction unit. Other construction units can refer to the implementation. The implementation of basic construction finance and corporate financial merger unit, do not implement these provisions.