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基建项目竣工财务决算是基建财务工作中的重要环节,是办理固定资产交付使用手续的重要依据,是企业正确核定新增固定资产价值、报告建设成果和财务状况的总结性文件,对总结基本建设过程的财务管理工作、检查竣工项目设计概算和建设计划的执行情况、考核投资效果等都具有重要作用。但在实际工作中,企业一般比较重视工程建设,普遍认为工程现场完工就是工程项目结束,因此不注重收集资料,不注重库存物资处置,施工结算滞后,后果是竣工财务决算经常被长时间搁置,严重影响固定资产的交付使用和企业对资产的管理。
Completion of Infrastructure Projects Financial settlement is an important link in infrastructure finance and is an important basis for handling formalities for the delivery and use of fixed assets. It is a summary document for enterprises to correctly verify the value of newly added fixed assets and report on the construction achievements and financial conditions. The process of financial management, inspection of the completion of the project design budget estimates and the implementation of the construction plan, assessment of investment results are all important. However, in actual work, enterprises generally pay more attention to the construction of the project. It is generally believed that the completion of the construction site is the end of the project. Therefore, it does not pay attention to collecting information, does not pay attention to the disposal of inventory materials, lags behind construction settlement, Seriously affect the delivery of fixed assets and business assets management.