电网工程其他费用会计核算探讨

发布时间：2018-05-31 18:13

本文选题：电网基建 + 其他费用　；参考：《财会通讯》2016年22期

【摘要】：电网工程其他费用是工程建设项目所必须的费用支出,包括土地征用、项目管理、技术服务、生产准备、大件运输等内容,与建筑工程费、安装工程费、设备购置费等三类费用共同构成了工程建设投资总额。工程其他费用具有费用内容庞杂、管理模式多样、管理链条长、管理部门多及管理相对复杂等特点。本文重点分析了当前电网工程其他费用的内容特点,以及会计核算实践中面临的主要问题及深层次的原因,提出加强统筹、分类控制、规范列支等工程其他费用的核算管控方法。
[Abstract]:Other expenses of the power grid project are the necessary expenses for the project construction project, including land acquisition, project management, technical services, production preparation, transportation of large items, and construction and installation costs, Equipment purchase expenses and other three types of expenses constitute the total amount of construction investment. Other engineering expenses are characterized by complicated cost content, diverse management mode, long management chain, multiple management departments and relatively complex management. This paper mainly analyzes the content and characteristics of other expenses in power grid engineering, the main problems in accounting practice and the deep reasons, and proposes to strengthen the overall planning and classification control. Standardize the accounting and control methods for other project expenses.
【作者单位】：国网能源研究院;
【分类号】：F426.61;F406.7

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