南水北调东线一期工程山东境内投资形成资产预研究
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摘要
南水北调东线一期主体工程建设已结束,各设计单元陆续进入完工验收。为明确资产的规模、性质、归属和管理权限,本文通过资料研究、现场调查和系统分析相结合的方法,开展投资形成资产预研究,确定山东境内投资形成的资产规模,厘清投资额度与最终形成资产量之间的关系,明确中央投资(资产)的管理权限和维修养护责任,梳理需要移交管理的资产,为工程竣工决算提供参考。
The stage I main body work of the eastern route in the South-to-North Water Diversion Project has been completed. All design units are completed and accepted successively. The investment formation assets are studied in advance in the paper through information research, field investigation and systematic analysis in order to make clear assets scale, property, ownership and management rights. The asset scale of investment formation in Shandong is determined. The relationship between investment quota and eventual formation investment is clarified. The administrative authority and the maintenance responsibility of central investment(assets) are made clear. The assets requiring transfer management should be sorted, thereby providing reference for project completion final settlement.
The stage I main body work of the eastern route in the South-to-North Water Diversion Project has been completed. All design units are completed and accepted successively. The investment formation assets are studied in advance in the paper through information research, field investigation and systematic analysis in order to make clear assets scale, property, ownership and management rights. The asset scale of investment formation in Shandong is determined. The relationship between investment quota and eventual formation investment is clarified. The administrative authority and the maintenance responsibility of central investment(assets) are made clear. The assets requiring transfer management should be sorted, thereby providing reference for project completion final settlement.
引文
[1] 中华人民共和国财政部.企业会计准则[M].北京:经济科学出版社,2017.
[2] 国家发展改革委,建设部.建设项目经济评价方法与参数[M].3版.北京:中国计划出版社,2006.
[2] 国家发展改革委,建设部.建设项目经济评价方法与参数[M].3版.北京:中国计划出版社,2006.