To the new generation enterprise into a high-quality, high speed, low cost enterprise-class power generation, distribution and rational use of human, material and financial resources to be used in infrastructure financing and construction plan on the implementation process embodied in the movement of capital and capital scientific and strict accounting and oversight for the development of infrastructure projects, the implementation of assessment plans to provide the necessary information to continuously improve their business management, and fully tap the internal potential, ensure that new power plants to put into operation as scheduled, to strengthen our infrastructure during the Financial Management is particularly important.
one construction period the main task of financial accounting:
(a) true, accurate, timely and complete reflection of the economic movement of capital, as the basic construction and management to provide reliable accounting information.
Infrastructure Accounting to implement the relevant laws, regulations, and rules and regulations of the electricity infrastructure, true, accurate, timely, complete reflection of the economic activities of the capital, effectively account card, account statement, account statement, account fact, accounts receivable consistent with proper and timely calculations, equipment and materials procurement costs, the cost of delivery of property, accurate and timely accounting of capital investment and preparation of financial statements, to strengthen the construction management to provide accurate and reliable accounting information. According to these accounting scheduling information in a timely manner and proper use of funds, and with project planning, design comparing estimates, assessment completion, in order to take measures to enhance the progress of construction, to better complete the project.
(b) strict implementation of project investment plans, financial infrastructure plan and national financial system.
financial infrastructure to reflect the infrastructure of economic activities, but also according to the national financial system and the plan (budget) for serious economic activity on the infrastructure of accounting oversight. Strict implementation of approved infrastructure projects, the design budget , engineering contracts and equipment and materials procurement contracts, control of the financial expenditure, strict compliance with the scope and level of expenditure of costs and expenses, to distinguish between sources of funds, uphold the earmarked funds for construction and reasonable use of savings.
(c) Analysis of assessment shall budget, planning and implementation of financial plans, improve economic efficiency, together with relevant departments and personnel, make the delivery of completed work Qingsuan delivery.
Jijian in correctly reflect the economic activities and supervision, based on further analysis of inspection shall ( Pre) and planning the completion of the calculation. want to make full use of accounting information, combined with research done or can not identify the reasons for completing the project in order to sum up experience, to take measures to plug the loopholes, save construction money, and improve investment results.
Second, infrastructure management and use of funds during the
(a) of the monthly progress of the project by the combination of centralized departments, enterprises and other reported occurrence of the capital cost plan, financial sector combined with funding sources, reasonable arrangements for funding the budget, the budget group reported or corporate leadership for approval and implementation.
(b) the payment of progress. according to the construction contract, the construction units should be reported monthly volume of construction, after approval by the engineering supervision department, is responsible for review by the infrastructure, according to the engineering validation completion of work submitted to the Director of Infrastructure for approval. infrastructural funds reported to the Director under the agreement leading business executives to determine the funding amount.
(c) of the budget of the project should be based on the audited accounts for the book, Infrastructure Department is responsible for budget representatives of staff and site handling and acceptance of people as signed by the Director of infrastructure, business executives led step by step approval before payment.
(d) equipment and engineering materials and the payment must be in strict accordance with the contract by the construction enterprises and representatives at the on-site infrastructure acceptance, infrastructure funds and the Director under the contract for approval. After installation acceptance on behalf of the invoice shall be subject to the site, infrastructure Director of leading business executives one level approval before payment.
( e) the quality of the construction contract by the proportion of margin or quality of the proportion of the contract warranty retention, expiration of the quality assurance by the corporate focal point for compliance verification issued by the department, financial department under the contract terms of payment.
(VI) to strictly control the infrastructure Management fee expenses. office expenses, travel expenses, entertainment expenses to be business leaders for approval.
(g) strengthen the current funds management unit on schedule with the reconciliation of credits and debts in a timely manner to reduce the amount of funds used.
III Project final account of fixed asset management
generating many large-scale project investment, long construction period, timely completion of capital construction accounts, proper accounting of project costs and the value of assets is very important.
(a) of the infrastructure in conjunction with the relevant financial departments should review of departments and personnel in a timely manner for completion of the project financial accounts and procedures for the transfer of fixed assets.
(b) of the final completion of the project is directly related to the review of the economic interests of business, review the emphasis should be placed in the following areas:
1, review of tender documents, the terms of the contract: The scope of the contract, project billing, price and payment, price adjustment, engineering changes, force majeure, schedule, insurance, breach of contract, concessions, claims and dispute settlement provisions of the review, verification of construction completion of units to provide a reasonable settlement of relevant content and effectiveness of project cost for the right to lay the foundation to verify. subcontracted the project to review subcontracts, sub-projects focus on review of the contract, scope and process of handover and inter- with the boundaries, to avoid double counting.
2, construction design of the content review: construction design by the construction unit, which comprises construction organization, personnel and equipment configuration, scheduling, division construction methods, quality assurance, schedule , and security measures, the construction organization. focus on engineering construction methods, in particular, earthwork, foundation engineering construction methods and whether the number of large equipment configuration consistent with the construction design.
3, review workload: first to examine whether by engineering calculation rules to calculate whether the full amount of deductible items, the results are correct. review of engineering calculation is the final account of the basic, repetitive tasks, involving a wide range and number, a long time, prone to error, should be attention.
4, the review division, sub, sub-headings: the design and construction through a review and comparison, to identify whether the inflated segment, sub-items, subheadings or on the same segment, sub-items subheadings are included in the content or availability of repeated breakdown of accrual accounting to take the case.
5, apply the correct price review: review of settlement price, should be noted: (1) implementation of project works offer a list, the actual settlement price is consistent with the quoted price; (2) by a fixed settlement project, to apply a fixed price if the price in line with the budget; (3) whether the conversion price is fixed by the permitted conversion process is correct; (4) whether the additional unit price consistent with the principles of budget preparation, or fixed quote on the work, materials, machine convention, unit valuation table is correct, whether through the fixed management or both sides confirmed.
6, review of materials: materials prices is an integral part of project cost , construction material costs account for about 60-70% of the proportion of the material is particularly important review, the review covers two aspects, one material consumption; the second is the price of materials.
7, review the project to take charge: a review of project access fees should be concerned about: (1) review the project fee of the type of construction whether the provisions of the contract agreement or tender documents; (2) review the costs caused by policy changes during the period of change whether the file by conforming to the requirements of policy changes to documents dealing with the compliance of the terms of the contract; (3) Review of fee of the program and whether the measurement basis of the existing provisions of local authorities, with or without multi-count or re-count the phenomenon.
(c) completion of final accounts basis include: feasibility studies, preliminary design, budget adjustments and approval documents, bidding documents (books); investment plan; by the financial authorities for approval of the project budget; contracts, engineering and settlement information; the financial accounting systems and measures; power industry; other and other relevant information.
(d) the collection, including archives of capital construction projects imputation order, accounts processing, properties and supplies inventory verification and settlement of claims and debts , so that account card, account implementation, account table match. a variety of materials, equipment, tools, appliances, itemized inventory to verify, by department, fill out a list of safe custody.
(e) completion of final content of < br> 1, stand-alone unit of the works completed by the preparation of accounts, mainly in the following three tables and schedules the instructions.
(1) completion of Project Final List
(2) Other cost breakdown
(3) The total transfer of the assets of the table with
2, stand-alone range of completion of final accounts prepared and put into operation to complete the transfer of current production run sector of fixed assets, current assets, deferred assets and intangible assets and related costs.
3, power generation unit start acceptance, acceptance unit project carved steps, sub-projects completed and put into operation the handover.
4, each unit costs are based on current actual costs incurred by ⒐ amortization こ ず if Huai Wei Li Kum? / P>
5, the value of assets included in the acquisition and construction loan interest for the preparation of final account of the closing unit of time for the termination point. Since then the interest that occurred during production and operation, from production units included in finance costs.
6, equipment value under the purchase cost (or estimated price at the time) by the proportion of single spin.
7, works have been completed and put into operation on the public system and auxiliary production facilities is taken in the preparation of final account of the inclusion.
IV infrastructure financial accounting, reporting system
(a) in accordance with the provisions and requirements of the accounting system, according to the preparation of accounting illegal original vouchers and documents, in strict accordance with the provisions of the infrastructure scope and level of expenditure of funds for routine business expense, timely and accurate preparation of various accounting statements.
(b) the accounting documents, accounting books, accounting statements, project budget and other accounting data, the regular collection, review checklist, organize filing, cataloging, and bound, safe custody.
(c) of the construction project should also strengthen the financial infrastructure of financial information management, information feedback system. the designated officer responsible for the information collection, collation, the use of computerized means, true, accurate, complete and timely manner to the higher authorities, leading business executives submitted information.
(d) include information submitted reflects the availability of funds, the use of monthly, annual reports, financial statements completion of the project, after completion of the project-benefit analysis of investment reports and other relevant information. < br> Fifth, financial supervision and management infrastructure
(a) the audited financial operations infrastructure to monitor the financial supervision and other relevant departments.
(b) in infrastructure financing and personnel to perform their duties seriously, the various financial activities and accounting supervision . on the supervision of the problems found must be promptly corrected, require the use of infrastructure funds in violation of state behavior, accountants should be timely advice in a timely manner to reflect the leadership and departments.
(c) of the fund management companies should focus on the characteristics of infrastructure establish and improve financial supervision and management system construction period, to strengthen project pre-construction, construction supervision and management, the establishment of sector monitoring, supervision and supervision by the masses accountants combine financial supervision system to ensure effectiveness of the company.
six, infrastructure accounting should proactive work to do:
(a) accounting staff involved in bidding, to understand the whole process of bidding, the construction team to understand the human, material and financial situation, understand the characteristics of the project, schedule, budget prices, contracting methods , and with the financial means for the settlement terms relating to reasonable suggestions from the accounting point of view.
(b) The accounting officer must actively participate in all kinds of economic contracts signed since the end of economic contracts by the accounting staff must be executed Once a contract is signed, the accounting officer must, according to payment and settlement.
(c) 通过招投标 various economic units and to determine the construction contract, implementation of the project to the construction phase, the project implementation stage of the investment intensity far higher than the other stages, so that accountants are required to formulate a reasonable use of funds, both to ensure that the project has sufficient funds, not because of lack of funding or do not affect the timely construction progress, but also do not take up too much as far as possible capital, reduce interest payments, reducing the difficulties of financing, which is the accounting infrastructure investment management during the construction stage is an important task.
(d) of the basic construction project management is the key to infrastructure management, good grasp of project management, can shorten the construction period, improve quality, reduce costs, improve investment returns. In order to strengthen project management, project management and accounting management of the two aspects are closely linked, coordination, accounting personnel to participate in the project management, often to the construction site, the engineering and technical personnel learn about project management knowledge, understanding of construction progress, project quality, problems, etc., first-hand material.
(e) actively cooperate with the audit department of the completion of the works to monitor settlement, to provide the necessary accounting data, checks Are there changes in items.
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