基本建设本身具有固定性、单件性、长期性的特点,项目决策失误或管理不善都会造成资源的巨大损失和浪费,本文就河南科源电子铝箔有限公司,电解铝项目基本建设的财务管理流程做一简单剖析,希望对其他企业的项目建设能有所裨益。一、基建期间财务会计的主要任务:(1)真实、正确、及时完整地反映基本建设经济运动情况,为基本建设管理提供可靠的会计资料基建会计要贯彻执行国家有关法律、法规、和基本建设的相关规章制度,真实、正确、及时、完整的反映基本建设经济活动情 Capital construction itself has a fixed, one-piece, long-term features, project decision-making errors or poor management will result in huge loss of resources and waste, this article Henan Keyuan Electronic Foil Co., Ltd., electrolytic aluminum project financial management process Do a simple analysis, I hope other projects of the project can be beneficial. I. Main Tasks of Financial Accounting During Infrastructure Periods: (1) Real, correct, timely and complete reflection of the economic movement of capital construction and provision of reliable accounting information for capital construction management Capital construction accounting shall implement the relevant state laws and regulations, and capital construction The relevant rules and regulations of the real, correct, timely and complete reflection of the economic activities of capital construction