工程项目竣工决算滞后原因分析及对策.docVIP

工程项目竣工决算滞后 原因分析及对策 作 者： 杜志烽 指 导 者： 周云副教授 日 期： 2011 年 11 月 20 日  中 文 摘 要 竣工决算是建设工程经济效益的全面反映，是项目法人核定各类新增资产价值，办理其交付使用的依据。通过竣工决算，一方面能够正确反映建设工程的实际造价和投资结果；另一方面可以通过竣工决算与概算、预算的对比分析，考核投资控制的工作成效，总结经验教训，积累技术经济方面的基础资料，提高未来建设工程的投资效益。Abstract Completion of the accounts is reflected in the overall construction cost, the project approved by all kinds of new corporate value of the assets, the basis for its delivery. By completion of final accounts, on the one hand to accurately reflect the actual cost of construction and investment results; the other hand, the completion of final accounts and budget estimates by the budget of the comparative analysis, assessment of the effectiveness of investment control, lessons learned, the basis for the accumulation of technical and economic aspects information, future construction projects to improve investment efficiency. Completion of infrastructure, financial accounts work is an important part of management to deal with properly, they will increase capital costs, lower capital investment efficiency, the impact of financial information disclosure, and not conducive to strengthening the business accounting, budget management and asset management, etc., affect the investment by sustainable development. This article focuses on analysis of the current situation, delay final completion of the project for various reasons, and the corresponding preventive measures. Our objective is to reduce the state has reached its intended use when, not yet completed accounts of the amount of fixed assets should be depreciated on business profit and loss impact. Key words：inal Account of Project Delaying Causes Countermeasures  目 录 中文摘要 I Abstract... ... ... ... ... ... ... ... ... ... .. .. .. .. .. .. .. .. .. .. .. .. .. ..II 1 引言 1 1.1 选题意义 1 1.1.1 现实意义 1 1.1.2理论意义 1 1.2 文献资料综述 1 2概述 2 2.1工程项目竣工决算的定义及所包含内容 2 2.2 工程项目竣工决算与竣工结算的联系与区别 2 2.3 工程项目竣工决算的编制依据 3 3工程项目竣工结算滞后带来的影响 4 3.1、竣工决算滞后影响了办理固定资产财产帐的管理。 4 3.2、竣工决算滞后导致资产管理与使用脱节。 4