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财建[2016]503号2016年6月30日第一条为进一步加强基本建设项目竣工财务决算管理,依据《基本建设财务规则》(财政部令第81号),制定本办法。第二条基本建设项目(以下简称项目)完工可投入使用或者试运行合格后,应当在3个月内编报竣工财务决算,特殊情况确需延长的,中小型项目不得超过2个月,大型项目不得超过6个月。第三条项目竣工财务决算未经审核前,项目建设单位一般不得撤销,项目负责人及财务主管人员、重大项目的相关工程技术主管人员、概(预)
Caijian [2016] No. 503 June 30, 2016 Article 1 These Measures are formulated in accordance with the “Capital Construction Finance Rules” (Ministry of Finance Decree No.81) in order to further strengthen the management of financial accounts for the completion of capital construction projects. Article 2 After the capital construction project (hereinafter referred to as the project) is completed and put into use or qualified for commissioning, it shall compile the financial accounts for completion within 3 months and the special circumstances need to be extended. The small and medium-sized projects shall not exceed 2 months and the large-scale The project can not exceed 6 months. Article 3 Before the completion of the project, the financial accounts of the project shall not be canceled unless the financial accounts of the project are completed. The project manager and the chief financial officer, the relevant engineering and technical executives of the major projects,