试谈固定资产投资决算报表资金平衡表缺陷及改进建议

财政部2011年出台了固定资产投资决算报表,该表较原财政性资金投资基本建设项目决算报表在填报范围、反映内容上发生了很大变化,但报表体系仍保留了原报表系统资金平衡表,资金平衡表不能完全反映报表包含的内容,该文对该表的缺陷进行阐述并提出改进建议。

DISCUSSION ON THE DEFECTS OF CAPITAL BALANCE SHEET IN FIXED ASSETS INVESTMENT ANNUAL FINAL ACCOUNTS AND THE IMPROVEMENT SUGGESTION

In 2011, Ministry of Finance (MOF) in China had introduced the final accounts statements of fixed assets investment, which had changed greatly in the scope and content compared to the original financial statement of basic construction projects investment. But the statement system still remained the original fund balance table which could not fully reflect the contents of the statement. This paper discussed the defect of the capital balance sheet, and put forward the improving suggestions.