| 细化项目竣工验收流程,提升基建财务管理水平 |
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| 引用本文： | 李斌.细化项目竣工验收流程,提升基建财务管理水平[J].价值工程,2012,31(24):68-69. |
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| 作者姓名： | 李斌 |
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| 作者单位： | 西安航空发动机(集团)有限公司,西安,710021 |
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| 摘 要： | 本文主要针对企业技改项目验收阶段中可能遇到的风险,结合内部控制五原则的要求,着重从竣工结算、竣工决算两个阶段中涉及财务内控管理部分,提出几点合理化建议,细化项目竣工验收工作流程,及时办理竣工决算,提升基建财务管理效能。
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| 关 键 词： | 竣工结算 竣工决算 内部控制五原则 财务内控 |
Refining Project Completion Acceptance Process,Enhancing the Level of Infrastructure Financial Management |
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| LI Bin.Refining Project Completion Acceptance Process,Enhancing the Level of Infrastructure Financial Management[J].Value Engineering,2012,31(24):68-69. |
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| Authors: | LI Bin |
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| Institution: | LI Bin(Xi’an Aero Engine(Group)Co.,Ltd.,Xi’an 710021,China) |
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| Abstract: | In this paper,aiming at the possible risks for the enterprise acceptance phase of the technological transformation project,combined with requirements of five principles of internal control,reasonable suggestions are proposed,focusing on the management portion of the financial internal control involved in two phases of completion settlement and final accounts of completion,so as to refine project completion and acceptance process,conduct the final accounts of completion in time,and enhance the infrastructure financial management performance. |
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| Keywords: | completion settlement final accounts of completion five principles of internal control financial internal control |
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