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竣工财务决算编制和审核服务
Final Financial Accounts Preparation and Review Services for Completed Construction Projects

Financial Accounts Preparation

建设项目竣工财务决算是指所有项目竣工后，项目单位按照国家有关规定在项目竣工验收阶段编制的竣工财务决算。

 

竣工财务决算是以实物量和货币指标为计量单位，综合反映竣工项目从筹建开始到项目竣工交付使用为止的全部建设费用、建设成果和财务情况的总结性文件，是建设单位办理新增固定资产价值的依据，是分析和检查设计概算的执行情况，考核建设项目管理水平和投资效果的依据，是反映建设项目实际总投资和建设成果的文件。

 

竣工财务决算由竣工财务决算说明书、竣工财务决算报表两部分组成。

 

根据财政部相关文件规定，主管部门应对项目建设单位报送的项目竣工财务决算认真审核，严格把关。

 

财政部按规定对中央级大中型项目、国家确定的重点小型项目竣工财务决算的审批实行“先审核、后审批”的办法，即对需先审核后审批的项目，先委托财政投资评审机构或经财政部认可的、有资质的中介机构对项目单位编制的竣工财务决算进行审核，再按规定批复项目竣工财务决算。

 

The final financial accounts of a construction project refer to the consolidated accounts prepared by the project entity during the project completion and acceptance stage, in accordance with relevant national regulations, after the completion of all construction works.

 

The final financial accounts use both physical quantities and monetary indicators as measurement units. They comprehensively reflect the total construction costs, project outcomes, and financial position from the commencement of project preparation through to completion and commissioning. They serve as the basis for the recognition of newly added fixed assets by the project owner, as well as for analysing and evaluating the implementation of the approved design estimates, assessing project management performance and investment effectiveness, and reflecting the actual total investment and construction results of the project.

 

The final financial accounts consist of two main components: the explanatory statement of the final accounts and the final financial accounts statements.

 

In accordance with relevant requirements issued by the Ministry of Finance, competent authorities are required to carefully review and strictly scrutinise the final financial accounts submitted by project entities.

 

The Ministry of Finance implements a “pre-review and post-approval” approach for the approval of final financial accounts of centrally administered large and medium-sized projects, as well as key small-scale projects determined by the State. Under this arrangement, projects subject to such requirements must first undergo a review process. The Ministry of Finance entrusts financial investment review institutions, or qualified third-party intermediaries recognised by the Ministry of Finance, to review the final financial accounts prepared by the project entity prior to formal approval in accordance with applicable regulations.

该项服务可实现的目标
Objectives Achievable Through This Service

我司拥有多年承担工程竣工财务决算编制和审核经验，通过该项工作可正确核定新增固定资产价值；通过对竣工财务决算过程中发现的问题及风险，可以找出管理漏洞，协助委托方、建设单位及时完善管理制度；通过我们的专业服务，可以为建设过程中防微杜渐、减少和避免重大失误提出及时有效、切实可行的处理意见或管理建议。

Our company has many years of experience in the preparation and review of final financial accounts for completed construction projects. Through this service, we are able to accurately determine the value of newly added fixed assets. By identifying issues and risks arising during the preparation and review of the final financial accounts, we help to uncover weaknesses in project management and support the client and project owner in timely improving and refining their internal control and management systems.

Through our professional services, we also provide timely, practical, and implementable recommendations to address potential issues at an early stage, thereby helping to prevent and mitigate major errors during the construction process and improve overall project governance and financial management effectiveness.

我们的服务要点
Key Features of Our Services

  • 说明建设项目概况，对工程建设情况进行总体评价，包括对进度、质量、安全和造价进行分析说明。其中造价方面主要对照设计概算及工程竣工决算，说明节约或超支的情况。
  • 资金来源及运用等财务分析。主要包括资金来源的种类及进度安排、会计账务的处理、财产物资情况及债权债务的清偿情况。
  • 关注基本建设收入、投资包干结余、竣工结余资金的上交分配情况。
  • 各项经济技术指标的分析。根据实际投资完成额与概算进行对比分析，新增生产能力的效益分析。
  • 决算与概算的差异和原因分析。
  • 尾工投资及预留费用情况。
  • 交付使用资产情况。
  • 根据相关要求编制完成竣工财务决算说明及竣工财务决算报表。

 

  • Provide an overview of the construction project and conduct a comprehensive evaluation of the project implementation, including analysis and explanation of progress, quality, safety, and cost performance. In terms of cost, a comparative analysis is carried out against the approved design estimates and the final account, highlighting any savings or cost overruns. 
  • Conduct financial analysis of sources and utilisation of funds, including the types and timing of funding arrangements, accounting treatments, status of assets and materials, and settlement of receivables and payables. 
  • Pay attention to the allocation and submission of basic construction income, savings under lump-sum investment arrangements, and surplus funds upon project completion. 
  • Analyse key economic and technical indicators by comparing actual investment with the approved estimates, and assess the effectiveness of newly created production capacity. 
  • Analyse and explain variances between the final accounts and the approved estimates, including the underlying causes. 
  • Review remaining works (punch list / outstanding works) investment and reserved contingency costs. 
  • Verify and report on assets transferred into use upon project completion. 
  • Prepare the final financial account explanatory statement and the final financial account reports in accordance with applicable requirements and standards. 

竣工财务决算审核
Final Financial Accounts Review

  • 项目立项、可研和初步设计批复情况。
  • 项目概算执行情况，包括建设超标准、超规模、超概算、概算外投资等情况说明。
  • 项目资金的来源、支出及结余等财务情况。
  • 各项费用支出合法合规情况，有无混淆生产成本和建设成本情况。
  • 试运营期间收入及成本归集、分配情况。
  • 交付使用资产、债权、债务等情况。
  • 尾工工程的预留工程款及建设情况。
  • 项目竣工财务决算资料的准确及完整情况。

 

  • Review the project approval status, including project initiation, feasibility study approval, and preliminary design approval. 
  • Examine the implementation of the approved investment estimate, including any instances of construction beyond approved standards, expanded scope or scale, budget overruns, or off-estimate investments, with corresponding explanations. 
  • Review the sources, expenditures, and balances of project funds, and assess their financial status. 
  • Verify the legality and compliance of all cost expenditures, including whether production costs and construction costs have been properly distinguished and not improperly mixed. 
  • Review the recognition, allocation, and distribution of income and costs during the trial operation period. 
  • Verify the status of assets transferred into use upon completion, as well as receivables and payables. 
  • Review the reserved funds and implementation status of outstanding or remaining works. 
  • Assess the accuracy, completeness, and reliability of the submitted final financial accounts documentation.