论文部分内容阅读
基建项目财务管理是单位经营管理的核心之一,主要涉及项目前期概预算、中期执行和后期竣工决算,其中贯穿着财务核算及财务管理工作,在这过程中财务人员要切实履行自身职能,参与项目管理,规范财务核算,从而控制项目成本,提高建设资金的使用效益。本文从财务人员应参与招投标和合同签订等环节、按照项目竣工决算的编制要求,合理设置会计账套以及制定严格的工程款拨付管理制度是确保建设资金安全的重要途径等方面对基建项目财务管理中应注意的事项进行了阐述,对财务人员如何强化项目管理具有一定的指导意义。
Financial management of infrastructure projects is one of the core business management units, mainly related to the project pre-budget, mid-term implementation and final accounts, which runs through the financial accounting and financial management, in the process of financial officers to effectively perform their own functions, participation Project management, standardize financial accounting, so as to control project costs and improve the efficiency of the use of construction funds. This article from the financial staff should participate in tendering and bidding and other aspects of the contract, in accordance with the completion of project completion requirements, reasonable set of accounting books and set a strict management system for disbursement of funds is to ensure that the construction of funds is an important way to secure the capital construction projects Management should pay attention to the matters described, the financial staff how to strengthen project management has some guiding significance.