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政府所投资项目通过代建单位(政府委托)来组织实施,并且对其项目投资、质量以及工期进行严格把关与控制,当其项目完成后再转交给使用单位,故这种建设方式被人们称作为政府投资项目代建。近几年,代建制采取了实际的效果方法,并取得了一定的成效,把投资项目中“投资、建设、管理、使用”为一体的缺陷有效的使每个部分进行隔开,但又能彼此制约。即使代建制的实行能把政府投资项目建设管理专业化水平及其绩效有所提高,不过在实际工作中,基建财务管理方面依然会出现问题,这都是因为以下原因导致:1.基建财务会计专业性与财务制度独立性较强;2.财务管理难度系数大。本文就从我市试行代建制以来,分析代建制下的财务管理存在的问题,并提出一些相应的合理化建议,为项目实施的管理者和财务工作者提供参考。
The projects invested by the government are organized and implemented by the agencies acting on behalf of the government (entrusted by the government), and the investment, quality and duration of the projects are strictly controlled and controlled. When the projects are completed, the projects are transferred to the users, so this method of construction is called Construction as a government investment project. In recent years, acting on behalf of the system to take the actual effect of methods and achieved some success, the investment project “investment, construction, management, use ” as one of the effective separation of each part, but But also to each other. Even though the implementation of the agency construction system can raise the level of professionalism in the management of government investment projects and its performance, in actual work, problems still remain in the financial management of infrastructure. This is all caused by the following reasons: 1. Capital Construction Financial Accounting Professionalism and financial system independence; 2. Financial management difficulty coefficient. This article analyzes the problems existing in the financial management under the agent construction system from the pilot project agency system in our city and puts forward some corresponding rational suggestions to provide reference for the managers and financial workers of the project implementation.