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新增固定资产被各企事业单位认定为工程竣工财务决算中最重要的一环决算工作通常时间长、涉及部门多、金额大,对各企事业单位可靠计量资产有重大影响。作者以供电公司的实际操作出发,分析了目前供电公司工程竣工决算财务方面的具体问题,提出了全过程管理和全面考评体系两大针对性的改进措施。
The newly added fixed assets are recognized by all enterprises and institutions as the most important part in the final financial accounts of the project. The final accounts usually take a long time and involve many departments and large amounts of money. This has a significant impact on the reliable measurement of assets by all enterprises and institutions. Based on the actual operation of power supply companies, the author analyzes the specific problems in the financial aspects of the project completion and final accounts of the current power supply companies and puts forward two major improvements aimed at the whole process management and the comprehensive evaluation system.