项目竣工财务决算也是基本建设的一个重要组成部分,建设单位凡已完成建设活动,具备验收交付使用条件的工程,都要及时编制竣工财务决算。但事实并非如此,项目竣工财务决算的进度是很慢的,直接影响了新增固定资产的核算和对建设成果的分析总结。 Completion of the project Financial final accounts are also an important part of the capital construction. All the construction units that have completed the construction activities and have the conditions of acceptance and delivery of the works must make the final financial accounts in a timely manner. However, this is not the case. The progress of the final financial accounts completed is very slow, which directly affects the accounting of new fixed assets and the analysis and conclusion of the achievements in construction.