摘 要工程项目竣工决算作为核定建设工程造价的主要依据，也是项目竣工后编制竣工决算和核定新增固定资产价值的依据。近年来，工程项目竣工决算滞后现象严重，导致不能及时确定已完工投产的投资项目入账资产价值，不利于分类计提固定资产折旧，从而影响企业交付使用资产的日常核算，因此，杜绝工程项目竣工决算滞后现象的产生，在当代建筑环境下就显得十分必要。本文对工程项目竣工决算进行了综合论述，通过工程项目竣工决算的相关理论，分析讨论近年来国内外工程项目竣工决算的现状，从工程竣工决算重视程度 、地方配套资金、档案资料移交等方面，分析工程项目竣工决算存在的问题，并从企业建设方管理和施工承包方等方面，分析了工程项目竣工决算滞后的原因，最后提出了全面合理的解决工程项目竣工决算滞后的解决对策。关键词：工程项目；竣工决算；滞后；责任追究制度AbstractFinal completion of the project as the main basis for the construction of the approved project cost ， the preparation of completion accounts and approved in accordance with the value of new fixed assets also after completion of the project. In recent years ， the project completion settlement lag serious ， have been completed to determine the cause can not be put into investment projects accounted for the value of assets ， is not conducive to the classification provision for depreciation of fixed assets ， thus affecting the delivery of daily accounting of the use of corporate assets and，therefore，prevent the completion of the project accounts hysteresis phenomenon ， in the contemporary built environment is very necessary. In this paper ， the project completion settlement a comprehensive discussion of the theory through project completion accounts and analysis of completed projects at home and abroad in recent years，accounts of the status quo ，the degree of attention from the completion of the project accounts ， local matching funds ， and other aspects of the transfer of a...
