水利基本建设财务管理问题与对策

水利基本建设财务管理存在基础工作薄弱,超投资、超概算、超标准问题,资金挤占及挪用、地方配套不落实、年终大量结转等现象普遍,投资效益难以发挥。提出理顺水利基本建设资金管理体制,充分发挥水行业部门管理职能;规范财务基础工作,加强基建财务管理;实行水利重点工程项目财务人员上级部门委派制,强化财务管理职能;建立工程、财务核对制度,规范资金管理等建议。

Financial management of water basic construction and countermeasures

Problems are existed in financial management of water basic construction,such as weak basic work,excessive investment,budget and standard,divert or misappropriate funds and no arrangement of counterpart funds,large surplus carried over,which causes investment generates only few benefits.Therefore,it is recommend to strengthen regulation of financial management of water basic construction,make use of water administration department,regulate basic financial work,strengthen financial management of basic construction,entrust financial and accounting personnel to major water projects by a higher authority,reinforce financial management functions,set up check system of project and finance,regulate funds management.