事業(yè)單位基本建設(shè)財(cái)務(wù)工作完善建議
發(fā)布時(shí)間:2018-02-14 07:15
本文關(guān)鍵詞: 事業(yè)單位 基本建設(shè) 財(cái)務(wù) 工作 完善 建議 出處:《財(cái)會(huì)通訊》2013年05期 論文類型:期刊論文
【摘要】:正基本建設(shè)財(cái)務(wù)工作是以單項(xiàng)工程為核算對象,具有臨時(shí)性(財(cái)務(wù)管理工作隨工程項(xiàng)目的結(jié)束而終止)、核算金額大等特性,正因其具有臨時(shí)性,建設(shè)單位對基本建設(shè)財(cái)務(wù)工作的意識(shí)不強(qiáng)、財(cái)務(wù)管理制度不到位,忽略了作為工程項(xiàng)目財(cái)務(wù)管理重要組成部分的合同管理,并片面認(rèn)為以發(fā)票為主要依據(jù)核算工程投資等。因此,本文就事業(yè)單位基本建設(shè)財(cái)務(wù)工作存在的問題發(fā)展個(gè)人的看法。一、事業(yè)單位基本建設(shè)財(cái)務(wù)工作存在
[Abstract]:The financial work of positive capital construction is to single project as the accounting object, it has the temporary (the financial management work terminates with the end of the project, the accounting amount is large and so on, because of its temporary nature, The construction units are not aware of the financial work of capital construction, the financial management system is not in place, and the contract management, which is an important part of the financial management of engineering projects, is neglected. Therefore, this paper develops a personal view on the problems existing in the financial work of capital construction in institutions. 1. The financial work of capital construction of institutions exists
【作者單位】: 河北省水文水資源勘測局;
【分類號(hào)】:F810.6
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本文編號(hào):1510160
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