摘要
在经济社会发展的过程中,基础设施建设受到高度重视。施工单位不仅要做好施工质量与安全管理工作,还应完善工程项目核算与财务管理,提高资金利用率,杜绝资源浪费。基于此,本文简要概述基建工程项目会计核算内容,分析项目核算与财务管理中存在的问题,提出优化工程项目核算与财务管理措施,以期为提高基建工程项目建设经济效益水平奠定良好理论基础。
In the process of China's modernization and social and economic level,the infrastructure construction in various regions has been highly valued,the construction unit not only needs to do a good job in the construction quality and safety management of the construction of the project,but also should improve the accounting and financial management form of the infrastructure project,improve the utilization rate of funds,and reduce the waste of resources in the construction of the project.Based on this,this paper briefly summarizes the accounting content of infrastructure projects,analyzes the problems existing in project accounting and financial management,and puts forward measures to optimize the accounting and financial management of infrastructure projects,in order to lay a good theoretical foundation for improving the economic benefits of infrastructure projects.
作者
侯雪伟
HOU Xuewei(Handan Jianxu New Energy Co.,Ltd.,Handan Hebei 056500)
出处
《中国科技纵横》
2025年第10期100-102,共3页
China Science & Technology Overview
关键词
基建工程
会计核算
财务管理
infrastructure project
accounting
financial management
