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竣工决算是由建设单位编制的反映建设项目实际造价和投资效果的文件,其内容包括四个部分:竣工财务决算说明书、竣工财务决算报表、工程竣工图和工程造价对比分析。其中竣工财务决算说明书和竣工财务决算报表又合称为竣工财务决算,是工程竣工决算的核心内容。本文通过对竣工决算中存在的问题分析来给出解决竣工决算中问题的对策。
The final accounts are prepared by the construction unit to reflect the actual cost of construction projects and investment results of the document, which includes four parts: completed financial statements of final accounts, financial statements of final accounts completed, the project completion plans and comparative analysis of project cost. The completed financial statements of final accounts and the final financial statements of final accounts, also known as the completion of financial accounts, is the core content of final accounts. In this paper, through the analysis of the problems in the final accounts, the solutions to the problems in the final accounts are given.