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随着我国经济的迅速发展和人民生活水平的不断提高,国民经济各部门和广大人民群众对电力的依赖性越来越强。为此,国家不断加大对电力设施的建设力度,截止2012年底我国电力装机容量已突破11亿千瓦,发电机组电力基础设施建设的规模不断增大,投资金额也不断增加,电厂基建财务会计科学合理地对建设资金进行管理和使用,有利于推动工程项目的顺利进行,对确保工程概算的严格执行、提高资金的使用效率和安全、及时准确编制工程决算,起着至关重要的作用。
With the rapid economic development in our country and the continual improvement of people’s living standard, the dependence of the various sectors of the national economy and the broad masses of the people on electricity has become stronger and stronger. To this end, the state has continuously stepped up its efforts on the construction of power facilities. By the end of 2012, China’s power installed capacity has exceeded 1.1 billion kilowatts. The scale of generating units’ power infrastructure has been steadily increasing and the investment amount has also been on the rise. The power plant finance & accounting science The management and use of construction funds in a reasonable manner are conducive to the smooth progress of construction projects. They play a crucial role in ensuring the strict implementation of project estimates, improving the efficiency and safety of the use of funds and timely and accurately preparing final accounts.