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财政投资项目指的是为了促进地方区域的经济发展,或者为了满足其他需要,由政府来进行财政投资的项目。财政投资项目对整个社会的影响很大,而在整个财政投资项目中,财务预算和财务决算是关乎项目是否能顺利完成的两个重要内容。其中,竣工决算指的是将从开始筹建项目到项目竣工并交付使用为止所产生的一切费用汇编制成一份财务文件,这份财务文件是验收整个项目的重要依据。财政投资项目决算主要是对项目资金是否到位,使用是否合理以及对项目资金的管理进行审核。通过项目的竣工财务决策,能够与项目开始前的财务预测进行对比,进而来考核该项目完成的情况。该文通过分析如今竣工财务决策存在的问题,提出相应的改进对策,使竣工财务决策能够进一步起到监督的作用。
Financial investment projects refer to projects that are financed by the government in order to promote economic development in the local area or to meet other needs. Financial investment projects have a great impact on society as a whole. In the entire financial investment projects, the financial budget and financial accounts are two important items concerning whether the project can be successfully completed. Among them, the completion of the final accounts refers to the preparation of the project from the project until the completion of the project and put into use up all the costs arising from the compilation of a financial document, the financial document is an important basis for acceptance of the entire project. The final accounts of financial investment projects are mainly on the project funds are in place, the use of reasonable and project funds management review. Through the completion of the project financial decisions, can be compared with the financial forecast before the start of the project, and then to assess the completion of the project. By analyzing the existing problems in financial decision-making nowadays, this paper puts forward corresponding improvement measures to make the completed financial decision-making play a supervisory role.