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几年来,我国基本建设战线新建项目的资金来源渠道日益增加,而且各项来源的资金构成比例也在发生变化。就一个单项工程来说,往往有不同来源渠道的资金,分别用于建筑安装工程、设备投资等单位工程。这种由不同来源资金购建、尚未建成投产、且由若干单位工程组成的单项工程或收尾工程,通常称之为,“拼盘工程”。关于拼盘工程报帐问题,现行制度未予明确规定,实际工作做法各各有别。其主要表现在: 1、报表报送单位不统一。关于拼盘工程报表的报送单位,现有两种确定方法:一是按基建资金拨出款项单位报帐,即按所谓“桥归桥、路归路”的要求,谁给钱向谁报帐;二是按建设项目隶属关系
In recent years, the sources of funds for newly-built projects on the basic construction front in our country have been increasing, and the proportions of the funds of various sources have also changed. As far as a single project is concerned, funds from different sources are often used for construction projects, investment in equipment and other units. This kind of project funded or built by different sources and not yet completed and put into production, and is composed of a number of unit projects, is usually referred to as a “platter project.” With regard to the issue of accounting for project overheads, the current system has not clearly stipulated that the actual work practices are different. Its main manifestations are: 1, reporting units are not uniform. There are two ways to determine the submitting unit for the report of platter project. First, the unit appropriated according to the capital construction fund shall be reported by the unit called “Qiaguiqiao and Rougui Road” ; Second is subordinate to the construction project