摘要
首先对EPC工程总承包模式的基本理论和优势进行介绍;其次对水利工程建设单位竣工财务决算的编制背景、报告内容进行了全面阐述,并对水利工程建设单位实施竣工财务决算的意义进行了系统分析;再次从竣工财务决算编制阶段、实施阶段及完成阶段等方面对竣工财务决算报告编制流程做了深入阐述。最后以海南省某EPC总承包水利工程为例,总结该水利工程竣工财务决算的编制过程中的重难点以及竣工财务决算审计过程中的关注点,可以为类似EPC模式水利工程项目建设竣工财务决算的编制提供合理的参考。
This paper introduces the basic theory and advantages of EPC general contracting mode,comprehensively expounds the preparationbackground and report contents of final financial settlement of the water conservancy project,systematically analyzes the significanceof financial settlement for the construction unit,and deeply expounds the process of financial settlement report from the aspects of thepreparation stage,implementation stage and completion stage.Taking an EPC water conservancy project in Hainan Province as anexample,it summarizes the key and difficult points in preparation of financial accounts and the concerns in the audit process of thefinancial accounts for the completion of water conservancy project,which can provide a reference for similar water conservancyprojects under EPC mode.
作者
宋亮
张淑鹏
Song Liang;Zhang Shupeng(China Water Resources Beifang Investigation,Design and Research Co.Ltd.,Tianjin,300222)
出处
《水利水电工程设计》
2022年第4期21-24,56,共5页
Design of Water Resources & Hydroelectric Engineering
关键词
EPC模式
水利工程
竣工财务决算
EPC mode
water conservany project
final financial accounts
作者简介
宋亮,男,工程师,中水北方勘测设计研究有限责任公司,天津300222;张淑鹏,女,高级工程师,中水北方勘测设计研究有限责任公司,天津300222。
