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论文编号：	15957
作者编号：	2320234141
上传时间：	2026/3/11 23:51:52
中文题目：	B公司T基建项目竣工财务决算管理优化研究
英文题目：	Research on the Optimization of Management for the Final Financial Account of Company B''s T Infrastructure Project
指导老师：	郝臣
中文关键字：	基建项目；竣工财务决算；能源行业
英文关键字：	Infrastructure Projects; Financial Final Accounts; Energy Sector
中文摘要：	当前，我国能源行业的基础设施建设项目处于蓬勃发展的阶段，这些项目普遍具有高投入、高产出的特性。项目投产后高效地完成竣工财务决算，保障企业迅速、精确地完成资产入账，对项目验收、经济效益评估、运营期间的成本管控与效益预测等具有重要的实际意义。 在此背景下，本文通过选取B公司T基建项目的案例，研究竣工财务决算的国内外相关文献，总结项目财务管理及竣工财务决算管理相关理论，梳理分析T项目的竣工财务决算的管理流程和内容，运用项目全过程管理理论、业财融合理论，依据工程竣工财务决算的整体编制要求，分析T项目财务管理、竣工财务决算管理现状，并结合文献研究结果对比发现B公司在该项目竣工决算工作中存在的问题，如财务数据与竣工财务决算要求存在偏差、竣工决算报告编制进度滞后、待摊投资分摊方法不合理、资产移交不准确等问题。根据问题分析的结果，以上问题的成因主要是由于系统壁垒导致数据共享困难、缺乏过程财务管理、项目考核机制不完善、项目管理业财融合不足四个方面的原因，据此提出B公司基建项目管理可以构建数据共享项目管理系统、建立项目全过程管理体系、优化基建项目评价体系、强化业财融合理念等应对措施。 通过论文研究，期望提升T项目建设各阶段财务管理水平，实现财务全过程管理，高效、准确完成竣工财务决算相关工作，为B公司基础设施建设项目构建科学高效的竣工财务决算管理体系，提高B公司竣工决算报告编制效率和决算管理水平，并给行业内类似项目提供一定可借鉴的管理经验。
英文摘要：	Currently, construction projects in China's energy infrastructure sector are in a phase of rapid development, typically characterized by high capital investment and substantial output returns. The efficient completion of final financial settlement upon project commissioning plays a crucial practical role in facilitating project acceptance, enabling accurate economic benefit evaluation, supporting operational cost control, and improving profit forecasting. It also ensures that enterprises can promptly and accurately book assets into accounting systems. In this context, this study examines Company B's infrastructure Project T as a case study. It reviews domestic and international literature on final financial settlements, summarizes relevant theories of project financial management and financial closure, and analyzes the management processes and components involved in the final accounting of Project T. Guided by whole-process project management theory and integrated business-finance theory, and in accordance with the overall preparation requirements for final financial accounts upon project completion, this paper evaluates the current state of financial management and settlement practices in Project T. By integrating findings from existing research, it identifies issues and underlying causes in Company B's settlement process—such as inadequate financial data for reporting, delays in preparing the final account report, irrational allocation of deferred investments, and inaccuracies in asset handover. Further analysis reveals that these problems primarily stem from four causes: difficulties in data sharing due to systemic barriers, insufficient process-oriented financial management, imperfect performance evaluation mechanisms, and inadequate integration of business and financial operations. Corresponding solutions are proposed, including establishing a data-sharing project management system, implementing a whole-process project management framework, optimizing the appraisal system for infrastructure projects, and strengthening the application of integrated business-finance concepts. Through this research, the study aims to enhance financial management standards across all project phases, achieve comprehensive financial oversight, and help Company B develop a scientific and efficient final financial settlement system for its infrastructure projects. This is expected to improve the efficiency and quality of financial settlement compilation and management, while offering valuable insights and transferable management experience for similar projects within the industry.
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