Analysis On Financial Accounting Of Migration Fund For Large Projects

The expenditure for migration in large projects is quite huge,and takes a large proportion of the total investment.However,this part of expenditure is generally included into the project cost,which does not specify the fund sources,its usage and its effect in migration.This paper adopts the research methods of document survey,summary and case study,takes the financial accounting of migration fund in the Three Gorges Project,and points out a problem that financial accounting of migration fund in large projects lacks regulatory documents and operational methods.Based on that,this paper also reviews the development status of cost accounting and assets accounting both in China and overseas,and examines the relationship between general accounting,cost accounting and assets accounting in migration funds.Part 3 of this Paper makes research on the Accounting System adopted in the migration fund checking in the Three Gorges Project, compares the differences between this System and other systems,and points out problems that cannot be resolved by this System.Part 4 of this Paper sets forth proposals for properly dealing with the financial accounting of migration fund in the Three Gorges Project,including the application of Theory on cost and assets accounting, preparatory work,and treatment of special events,etc.This paper draws a conclusion that it is feasible to establish financial accounting on the usage of migration fund in large projects.