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水电站工程竣工决算报告,是指水电站工程竣工后,反映该工程从筹建到竣工验收的全部投资的使用情况、建设经验,考核概算的执行成果,分析实际与概算投资的差异的总结性文件。它同时为正确核定水电站新增固定资产和无形资产价值,办理固定资产和无形资产交付使用手续提供充分的依据。因此,本文重点对大型水电站工程竣工决算一些财务问题进行初步探讨,提出自己的一些思路、建议或措施。
The final account report of hydropower station refers to the summary document of the difference between actual and estimated investment after the completion of hydropower station, reflecting the use of all the investment from the preparation to the completion acceptance, the construction experience, the implementation of the assessment budget, and the analysis of actual and estimated investment. At the same time, it provides sufficient basis for the correct approval of the newly added value of fixed assets and intangible assets of hydropower stations and the handling procedures for the delivery and use of fixed assets and intangible assets. Therefore, this paper focuses on the preliminary discussion of some financial problems in the final settlement of large-scale hydropower projects, and puts forward some ideas, suggestions or measures for them.