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基本建设财务管理是指利用价值形式对建设单位固定资产再生产过程中的资金运动及其所体现的各方面财务关系,行使组织、计划、指挥、监督和调节职能,合理地筹集、分配和使用建设资金,以提高建设单位投资效益为中心的一项综合性管理。它是固定资产投资管理的重要环节。近几年,随着国家经济体制、投融资体制改革的深入和投资规模的扩大,要求企业财务管理由生产、基建并存逐步转化为将基本建设财务工作作为企业经营管理的重要环节,全面纳入企业财务管理范围,从而在企业内部建立起从项目筹建到生产经营、从资金筹集使用到贷款偿还、从投入到产出全过程、完整的财务管理和会计核算体系。但就目前状况与体制而言,基本建设财务管理工作在某些方面滞后于经济的发展,在具体实施中存在着体制不顺、制度落实不到位、监管乏力、基础工作薄弱、资金浪费严重等问题。为此,本文就基本建设财务管理有关问题谈一下自己粗浅的看法。
Capital financial management refers to the use of value form of fixed assets of construction units in the process of reproduction of funds in the financial movement and the various aspects of the financial relationship embodied in the exercise of organizational, planning, command, supervision and regulatory functions, and reasonable mobilization, distribution and use of construction Funds, to improve the construction unit investment efficiency as the center of a comprehensive management. It is an important part of investment management in fixed assets. In recent years, with the deepening reform of the national economic system, investment and financing system and the expansion of investment scale, it is required that the financial management of an enterprise should be gradually transformed from the co-existence of production and infrastructure to the construction of the capital construction finance as an important link in the operation and management of enterprises, The scope of financial management, so as to establish within the enterprise from the project preparation to production and operation, from the use of funds raised to repay the loan, from input to output of the entire process, a complete financial management and accounting system. However, as far as the current situation and system are concerned, the financial management of capital construction lags behind the development of economy in some aspects. In the concrete implementation, the system is not smooth, the system is not in place, the supervision is weak, the basic work is weak, the capital is wasted, etc. problem. To this end, this article talk about the basic construction of financial management related to their own superficial view.