工程项目竣工决算滞后 原因分析及对策
作 者：指 导 者：日 期：
杜志烽 周云副教授
2011 年 11 月 20 日
中 文 摘 要
竣工决算是建设工程经济效益的全面反映，是项目法人核定各类新增资产价值，办理其交付使用的依据。通过竣工决算，一方面能够正确反映建设工程的实际造价和投资结果；另一方面可以通过竣工决算与概算、预算的对比分析，考核投资控制的工作成效，总结经验教训，积累技术经济方面的基础资料，提高未来建设工程的投资效益。竣工决算工作是基建财务管理工作的重要组成部分，处理不当将会加大基本建设成本，降低资金投资效益，影响财务信息的披露，且不利于加强业务核算、预算管理和资产管理等，影响投资者的可持续发展。
本文着重分析了当前形势下工程项目竣工决算滞后的各种原因，并提出了相应的防范对策。目的是尽量减少已达到预定可使用状态时，尚未办理竣工决算的固定资产应计提折旧额对企业经营损益的影响。
关键词：竣工决算 滞后 原因 对策
I
Abstract
Completion of the accounts is reflected in the overall construction cost, the project approved by all kinds of new corporate value of the assets, the basis for its delivery. By completion of final accounts, on the one hand to accurately reflect the actual cost of construction and investment results; the other hand, the completion of final accounts and budget estimates by the budget of the comparative analysis, assessment of the effectiveness of investment control, lessons learned, the basis for the accumulation of technical and economic aspects information, future construction projects to improve investment efficiency. Completion of infrastructure, financial accounts work is an important part of management to deal with properly, they will increase capital costs, lower capital investment efficiency, the impact of financial information disclosure, and not conducive to strengthening the business accounting, budget management and asset management, etc., affect the investment by sustainable development.
This article focuses on analysis of the current situation, delay final completion of the project for various reasons, and the corresponding prevent