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企业基建会计是企业投资建设的重要组成部分,是指企业运用基建项目所特有的财务制度,对基本建设项目进行前期策划、投资核算、投资控制、工程结算、竣工决算等全方位的基建财务管理。企业基建项目财务管理工作时间紧、任务重,如何更好地开展基建项目各环节的财务工作,是每一位基建财务工作者关心的问题。笔者结合自身工作实践,谈谈对基建财务管理工作的看法,希望起到抛砖引玉的作用。
Enterprise infrastructure accounting is an important part of enterprise investment, refers to the use of infrastructure projects unique financial system, the basic construction projects pre-planning, investment accounting, investment control, engineering settlement, final accounts and other comprehensive infrastructure finance management . Financial management of enterprise infrastructure projects tight schedule, heavy tasks, how to better carry out the financial work of all aspects of infrastructure projects, every infrastructure finance workers are concerned about. I combine their own work practices, talk about the views of infrastructure finance management, hoping to play a valuable role.