摘要
代建制是政府投资项目建设的重要模式,其财务管理还没有形成一个统一的模式,选择何种财务管理模式将决定代建项目最终的优劣状况。因此,不断改善代建项目财务管理的规则与方法、优化其结构,是丰富代建项目财务管理内容的重要举措,是完善代建制的重要内容。通过对笔者单位代建项目的财务管理实践进行阐述与分析,揭示问题的根本所在,并提出由会计师事务所负责代建项目的财务管理的模式。
Construction agent system is the important pattern of government investment project, its financial management has not formed a unified model, and the choice of financial management model will determine the final status of agent construction project quality. Therefore, constantly improve the construction project financial management rules and methods, optimizing the structure, is the important measure to rich the project financial management, and the important content of perfecting the construction agent system. Through this article, author describe and analysis the construction project financial management practice, so as to reveal the presence of the root of the problem, and put forward the construction project financial management mode which is responsible by accounting firm.
出处
《现代物业（中旬刊）》
2012年第12期11-13,共3页
Modern Property Management
关键词
代建制
财务管理
会计师事务所
Construction agent system
financial management
accounting firm
