Research On Financial Management In Acceptance Phase Of Expressway Project

China's highway construction from the beginning of the 21 st century is very outstanding.However,in the process of expressway construction management,the construction unit pays more attention to the financial management during the construction period and the fund raising in the early stage of the project,while the financial problems during the acceptance of the expressway project ignore its importance,resulting in the incomplete and incomplete financial control system.In-depth research on financial management in the acceptance stage of highway project can guarantee the smooth implementation of related work in the acceptance stage.Based on the study of current institutional norms and examples,this paper summarizes several problems to be considered in the financial acceptance stage,and puts forward corresponding solutions to the problems.In this paper,through on-the-spot investigation and data access method,the financial management of the current highway project acceptance stage is studied,some of which need to be solved urgently,and can provide effective protection for the relevant highway construction departments.Through field investigation and research on the construction site,collect data,visit a site construction personnel,online access to relevant books and materials,relying on Inner Mongolia wulanchabu city engineering of an expressway construction project,the preliminary procedure and related data to be obtained,participate in and prepare financial completion final accounts statements,actual research status of the financial management acceptance stage acceptance stage analysis of highway construction loan interest that exist in the financial management,asset management and deal with the balance transfer,project financing,preparation and approval of the completion of final accounts,the excess expenditure management,project legal person before and after the cancellation of financial matters.Analysis of current financial rules and regulations,according to the specific problems to set up the corresponding solutions and measures,formulate the corresponding solutions according to these problems and measures,the construction of the interest in construction costs,the construction unit should be according to the different stage,the demand for money,time to loan from the bank,in order to avoid excessive interest payments,which reduces the benefits;The use and registration of assets during the construction period shall be strengthened.The purchase,use and lending of assets shall be strictly carried out in accordance with the procedures.The remaining fund of the project should be planned rationally,system construction should be strengthened,and project alteration examination and approval should be actively promoted.After the completion and acceptance of the project,it is necessary to specify a special person to complete the final settlement of the project as soon as possible and apply for approval.Relevant files should be cleaned and improved in time.For the problem of project overexpenditure,we should do the pre-budget,in-process adjustment,post-modification,so that project funds can be used reasonably.The research results have a guiding role in promoting the standardization and effectiveness of the financial management in the acceptance stage of expressway projects in China,improving the order of the financial management of the main body of the construction in the acceptance stage of expressway projects,and improving the completion acceptance process of China's transportation financial management departments.