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关于公路工程竣工决算报告编制及注意事项的研究 被引量:3

Study on Compilation and Attentions of Final Account Report for Completion of Highway Engineering
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摘要 公路工程竣工决算报告反映了公路工程项目自开始建设至竣工为止的全部投资,是基本建设项目投资效益、反映建设成果的文件,是确定交付使用财产价值、办理交付使用手续的依据。因此在编制时必须确保编制内容准确,真实有效地反映工程建设成果,为之后的审计工作提供翔实的基础资料。主要对公路工程竣工决算报告编制进行了分析研究。 The final account report for the completion of highway engineering reflects the total investment of highway engineering project from the start to completion of construction, is the document to reflect the investment benefit and construction effect of capital construction project, and is the basis to determine the delivery property value and to handle the delivery procedures. Therefore, it must be to ensure the accuracy of compiled contents, and real and effectively to reflect the engineering construction effect during the compilation in order to provide the complete and accurate basic information for the following audit work. The article mainly analyzes and studies the compilation of the final account report for the completion of highway engineering.
作者 陈泽丰
出处 《城市道桥与防洪》 2017年第8期235-237,共3页 Urban Roads Bridges & Flood Control
关键词 公路工程 竣工决算 编制要点 注意事项 highway engineering final account for completion compilation gist attentions
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