大型水电站在建工程暂估转固工作的思考
Thoughts on Large Hydropower Stations under Construction Transferred to Fixed Assets after Tentative Estimation
叶婷 1黄伟斌2
作者信息
- 1. 国能青海黄河玛尔挡水电开发有限公司,青海 果洛 814000
- 2. 四川大学水利水电学院,四川 成都 610065;四川大学 水力学与山区河流开发保护国家重点实验室,四川 成都 610065
- 折叠
摘要
从在建水电工程暂估转固时点以及暂估转固资产范围的确定、资产卡片的建立、财务费用的分摊方式等方面,对水电站暂估转固全流程工作进行了系统梳理,并从实际操作层面进行探讨,提出了工作建议,以期为类似项目提高投资管理、资产管理和财务管理水平,实现预期效益提供借鉴.
Abstract
This paper systematically reviews the whole process of transferring hydropower stations to fixed as-sets after tentative estimation,including the determination of the timing and scope of transferring hydropower stations under construction to fixed assets after tentative estimation,the establishment of asset cards,and the allocation methods of financial expenses.Besides,it makes discussion from a practical operational perspective and proposes work recommendations to improve investment management,asset management,and financial man-agement of similar projects,providing reference for achieving expected benefits.
关键词
水电站/在建工程/暂估转固Key words
hydropower station/under construction/transferred to fixed assets after tentative estimation引用本文复制引用
基金项目
国家重点研发计划(2018YFB0905204)
出版年
2024
NETL
NSTL
万方数据