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按照国家基本建设会计制度的要求,每个基本建设单位必须按照规定进行竣工验收和财务决算,编制交付使用资产清册,按规定程序办理资产的移交手续。所以加强基建单位资产移交工作是基本建设工作的重要内容,也是基建单位财务管理的需要。本文针对基建单位资产移交工作中存在的主要问题,提出了相应的对策。
In accordance with the requirements of the national capital construction accounting system, each capital construction unit must carry out the final acceptance and financial settlement in accordance with the provisions, compile and deliver the inventory of assets to be used and handle the transfer of assets in accordance with the prescribed procedures. Therefore, strengthening the transfer of assets of the infrastructural units is an important part of the capital construction work and also the need of the financial management of the infrastructural units. This article aims at the main problems existing in the transfer of assets of infrastructure units and puts forward corresponding countermeasures.