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审查建设工程预(结)、决算,是财政部门管理基本建设财务的一项重要职能,是合理控制投资项目的成本费用,节约建设资金的重要手段。河北省各级财政部门针对建设项目存在的“高估冒算”、宽打窄用等问题,加大了建设工程预决算审核力度,以财政投资项目为重点,坚持“竣工决算审计结论不能代替财务决算审批,未经财政部门审查批复的预(结)、决算,不得作为交付使用资产入帐”的原则,严格控制工程造价,堵塞了漏洞。截至1998年底,全省财政系统自审或委托社会中介机构审核工程预、决算项目230个,送审金额
Examining the pre-construction (settlement) and final accounts of construction projects is an important function of the financial departments in managing capital construction finance and is an important measure for controlling costs and expenses of investment projects reasonably and saving funds for construction. Hebei Province, the financial sector at all levels for construction projects exist “overvaluation”, wider use of narrow and other issues, increase the construction project audit budget, focus on financial investment projects, adhere to the “final accounts audit The conclusion can not replace the examination and approval of financial accounts, and the principle of ”pre-paid, final accounts not approved by the financial department for examination and approval" shall not be used as the basis for delivery of assets, and the project cost should be strictly controlled and the loopholes plugged. As of the end of 1998, the province’s financial system self-trial or entrusted social intermediary agencies to audit projects, 230 final accounts, the amount of the trial