国有建设单位在项目建设过程中,一切涉及和经营性质的单位发生的经济活动都要用发票进行核算,如建筑工程和安装工程要施工单位开具建筑业发票,采购设备时的货物销售统一发票,工程设计等设计方开具的劳务发票。建设单位及时取得合规发票,是正确核算建设成本的基础。文章对在项目竣工财务决算审核中发现涉及基建成本核算的发票问题进行了分析,并提出了建议。 State-owned construction units in the project construction process, all involved and operating units of economic activity should be used invoices for accounting, such as construction and installation of construction units to the construction unit to invoice the construction, procurement of equipment, unified invoice sales of goods, Engineering design and other design services issued by the labor invoice. The timely receipt of the compliance invoice by the construction unit is the basis for the correct accounting of construction costs. The article on the completion of the project finances audit found that involving the cost of capital construction invoices were analyzed and put forward suggestions.