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1 当前基建财务管理中存在的主要问题1.1 会计基础工作薄弱,会计核算不规范一是有些建设单位财务人员从其他单位抽调而来,没有系统学习建设单位会计,对建设单位会计核算不熟悉,没有按建设单位会计制度要求设账核算,个别的甚至于与事业费等账簿并在一起;二是有些按建设单位会计设账核算,但会计科目使用不规范,对会计基础规范化要求不甚了解,对会计原始凭证的真实性、合法性,缺乏必要的审核把关,手续不严谨、不完备;三是有些单位没有细化概预算的费用构成,组织建设成本核
1, the current financial management of infrastructure problems 1.1 weak accounting basis, accounting irregularities First, some financial units from construction units drawn from other units, there is no systematic study of construction units accounting, accounting for the construction unit is not familiar with, there is no According to the construction unit accounting system requirements set up accounting, individual and even business expenses and other books and together; the second is some construction accounting accounting, but the use of accounting subjects is not standardized, the accounting standardization requirements do not quite understand, On the authenticity of the original accounting documents, the legitimacy of the lack of the necessary checks, formalities are not rigorous, incomplete; Third, some units did not elaborate the cost of budget composition, the cost of organizing the construction of nuclear