基本建设财务集中管理和统一核算的思考

基本建设财务管理是财政管理体制改革的必然要求，目前甘肃省基本建设财务集中管理还存在许多问题。强化国库集中支付监督职能，推行行业部门集中管理基本建设资金的模式，有许多优越性和便利条件。水利基础设施建设的特点决定了实行行业部门集中管理建设资金，更有利于发挥部门财务人员熟悉行业特点、为基本建设服务意识强的特点，也有利于开发水利基建项目库，加快会计电算化和计算机网络建设。

Consideration of centralized management and unified accounting for basic construction

Financial management of basic construction is a necessary requirement in the reform of financial management system. Currently centralized management of basic construction still exist some problems in Gansu Province. There are advantages and favorite conditions for popularizing centralized management model and strengthening supervision function of centralized payment of national budget. The feature of basic construction in water sector shows that it is beneficial of adopting centralized management for construction funds, so as to bring the role of financial department into full play as it is familiar with the feature of water sector and conscious of its responsibility for providing service to basic construction. It is also favorable for developing database of basic construction project and electronic accounting and computer network.