To effectively promote the smooth preparation of financial account for completed water infrastructure projects and to accurately measure the value of the resulted assets and check the situation of budget, the organizations for financial account of completed water infrastructure projects are proposed based on the actual work according to the requirements of specifications and rules for completion issued by the Ministry of Water Resources of P. R. China. The pre-work for preparation of financial account is performed. Some measures and methods such as base date for financial accounts of completed water infrastructure projects are scientifically determined. Accordingly, the preparation quality and work efficiency of final account for completed water infrastructure projects are promoted.
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杜爱民,刘建树.水利基本建设项目竣工财务决算编制探析[J].水利经济,2017,35(1):48-50.(DU Aimin, LIU Jianshu. Preparation of financial account for completed water infrastructure projects[J]. Journal of Economics of Water Resources,2017,35(1):48-50.(in Chinese))