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基本建设过程中的会计核算工作质量直接影响项目竣工决算的工作质量与进度,同时,会计核算与竣工决算遵循的原则存在差异,要求财务工作人员应对此差异有清晰的认识,才能做好会计核算及竣工决算工作。
The quality of the accounting work in the process of capital construction directly affects the quality and progress of the project final accounts. At the same time, there are differences in the principles followed between accounting and final accounts, requiring the financial staff to have a clear understanding of this difference so as to conduct good accounting And final accounts.