电网基建项目投资统计核算方法变革对电网精准投资的影响研究  

Research on the Influence of the Change of Statistical Accounting Method on Precision Investment of Power Grid Infrastructure Project Investment

作　　者：李少强 LI Shao-qiang(State Grid Jiangsu Electric Power Co.,Ltd.Construction Branch,Nanjing 210011,China)

机构地区：[1]国网江苏省电力有限公司建设分公司,南京210011

出　　处：《价值工程》2024年第18期11-14,共4页Value Engineering

摘　　要：固定资产统计核算方式的变革会极大影响投资计划安排工作,为确保投资统计核算调整平稳过渡、财务支出数据客观合理,本文以电网基建项目投资为例,分析了“形象进度法”与“财务支出法”两种投资统计方法的差异,探讨了不同的投资计划管理方式与执行策略对江苏电网精准投资管理的影响,并给出相应工作建议,有助于提高公司投资精益管理水平。The change of statistical accounting method of fixed assets will greatly affect the arrangement of investment plan.In order to ensure the smooth transition of investment statistical accounting adjustment and the objective and reasonable financial expenditure data,this paper takes the investment of power grid infrastructure projects as an example,analyzes the differences between the two investment statistical methods of"image progress method"and"financial expenditure method",discusses the influence of different investment plan management methods and implementation strategies on the precise investment management of Jiangsu power grid,and gives corresponding work suggestions,which is helpful to improve the lean management level of the company's investment.

关 键 词：形象进度法 财务支出法 电网 投资计划 

分 类 号：F426[经济管理—产业经济]