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财政部《基本建设财务管理规定》第三十七条规定建设单位及其主管部门应加强对基本建设项目竣工财务决算的组织领导,组织专门人员,及时编制竣工财务决算。设计、施工、监理等单位应积极配合建设单位做好竣工财务决算编制工作。建设单位应在项目竣工后3个月内完成竣工财务决算的编制工作。在竣工财务决算未经批复之前,原机构不得撤销,项目负责人及财务主管人员不得调离。
Article 37 of the “Provisions on Financial Management of Capital Construction” issued by the Ministry of Finance stipulates that the construction unit and its competent department shall strengthen the organization and leadership over the completion of financial accounts of capital construction projects, organize specialized personnel and compile the final financial accounts in a timely manner. Design, construction, supervision and other units should actively cooperate with the construction unit to complete the preparation of financial final accounts. The construction unit should complete the compilation of the completed financial accounts within 3 months after completion of the project. Prior to the completion of the financial accounts without approval, the original agency shall not be withdrawn, the project leader and chief financial officer may not be transferred.