水电项目合同与财务口径统计差异分析及对策  

Statistical Difference Analysis and Countermeasure from Two Perspectives of Contract and FinanceinHydropower Project

作　　者：李咏琴 操龙明 翟长权 黄通泉 阙清华 韩庆 LI Yong-qin;CAO Long-ming;ZHAI Chang-quan;HUANG Tong-quan;QUE Qing-hua;HAN Qing(HuanengLancang River Hydropower Inc.,Wunonglong-Lidi Hydropower Project Construction Administration,Weixi 674606,China)

机构地区：[1]华能澜沧江水电股份有限公司乌弄·龙里底水电工程建设管理局,云南维西678606

出　　处：《云南水力发电》2021年第5期208-210,共3页Yunnan Water Power

摘　　要：水电工程项目建设单位基于管理需要,以项目投资概算为控制线,在项目实施过程中,分别从侧重于基建预算及财务管理两方面对投资数据进行统计归集、综合分析,以促进对建设项目全过程的投资控制。基建预算部门及财务管理部门对基建项目统计工作的视角侧重不同,从而形成基建项目投资统计数据在合同口径与财务口径下的统计差异,分析两种数据统计口径的形成特点及存在的问题,分析差异提出统一的措施与建议。Based on the management needs,the construction unit of hydropower project takes the project investment budget as the control line.In the process of project implementation,the statistical collection and comprehensive analysis of investment data are carried out from the two aspects of infrastructure budget and financial management,so as to promote the investment control of the whole process of construction project.The capital construction budget department and the financial management department have different perspectives on the statistics of capital construction projects,thus forming the statistical differences between the contract channel and the financial channel of the investment statistics of capital construction projects.This paper analyzes the formation characteristics and existing problems of the two kinds of data statistics caliber,analyzes the differences,and puts forward unified measures and suggestions.

关 键 词：合同口径 财务口径 统计差异 水电项目 

分 类 号：F253.7[经济管理—国民经济]