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基本建设工作具有投资量大,牵涉面广,单件性,计量计价复杂、周期长且使用集中的特点,基建财务管理是要进行内外联系的综合性工作,应贯穿项目建设的全过程。本文基于预算单位基建财务的视角,分析了预算单位基建财务管理的特点和存在的问题,提出了加强基建全过程财务管理的建议。
The capital construction work has the characteristics of large amount of investment, wide range of coverage, unitary nature, complicated measurement and pricing, long cycle and concentrated use. Infrastructure financial management is a comprehensive work to be carried out both inside and outside, and should run through the whole process of project construction. Based on the budgetary infrastructure finance perspective, this paper analyzes the characteristics and existing problems of budgetary infrastructure finance management and puts forward some suggestions to strengthen the whole process of financial management.