机场建设作为基建项目中的重要类别,其竣工财务决算的正确性、准时性和完整性对总结建设成果、核算建设成本、分析投资收益和积累技术经验等方面具有重要意义。现行的财务制度要求,建设单位要按照规定编制竣工财务决算,但在实际工作中,建设单位一般比较重视工程建设,而忽视项目决算的 Airport construction, as an important category in infrastructure projects, is of great significance to the correctness, punctuality and completeness of the completed financial statements in summarizing construction achievements, accounting for construction costs, analyzing investment returns and accumulating technical experience. The current financial system requires the construction unit to prepare completed financial statements in accordance with the provisions, but in actual work, the construction unit generally places more emphasis on the construction of the project while ignoring the final accounts