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1、 關(guān)于企業(yè)基建財務管理及會計核算的思考 中英文對照 Thoughts on enterprise financial management and accounting in English 【摘要】基建財務工作是企業(yè)經(jīng)營管理的重要環(huán)節(jié)之一，應將其全面納入到企業(yè)管理范圍內(nèi)，在企業(yè)內(nèi)部建立起從籌資到還貸、從籌建到生產(chǎn)、從投入到產(chǎn)出的完整、連續(xù)的財務管理以及會計核算體系?；诖它c，本文對企業(yè)基建財務管理及會計核算存在的問題及其加強措施進行探討。 [ Abstract ] financial work is one of important part of enterprise ma

2、nagement, should be fully incorporated into the management scope, establish in-house from financing to owing on the loan, from planning to production, from input to output a complete, continuous financial management and accounting system. Based on this point, this paper on enterprise financial manag

3、ement and accounting problems and strengthening measures. 　　【關(guān)鍵詞】企業(yè)，基建，財務管理，會計核算。 [ keyword ] enterprises, infrastructure, financial management, accounting. 　　企業(yè)基本建設(shè)活動是一項投資大、周期長、業(yè)務種類繁多的綜合性工作。強化基建項目財務管理，規(guī)范基建項目會計核算有利于企業(yè)及時掌握基建資金的使用及運動情況，提高建設(shè)資金的使用效益，確保各項經(jīng)濟業(yè)務的合法性、合理性，有效地杜絕項目管理過程中出現(xiàn)差錯和舞弊現(xiàn)象。然而，當前企業(yè)基建項目的

4、財務管理工作現(xiàn)狀不容樂觀，尚存在諸多亟待解決的問題，企業(yè)必須制定與此相對應的措施以改進財務管理工作的不足，提高財務管理工作效率。 Activities of the enterprises the basic construction is a large investment, long cycle, business variety comprehensive work. Strengthen financial management of capital construction project, construction project accounting standard for

5、 enterprises to master the use of and the movement of capital construction funds in a timely manner, to improve efficiency in the use of construction funds, to ensure that the economic business of the legitimacy, rationality, effectively put an end to the project management process the error and fra

6、ud. However, the present situation of the financial management work of current enterprise construction project is not optimistic, there are still many problems to be solved, the enterprise must problem formulated and the corresponding measures to improve financial management, improve the work effici

7、ency of financial management. 　　一、企業(yè)基建財務管理及會計核算存在的問題。 There exists a, enterprise financial management and accounting problems. 　　就當前情況來看，企業(yè)基建財務管理及會計核算普遍存在以下幾點問題：其一，財務管理制度不健全?，F(xiàn)行的財務管理制度難以滿足當前基建發(fā)展要求，在諸多方面存在空白或存在可操作性差的問題，致使財務管理常常面臨無章可循的尷尬局面；其二，監(jiān)督約束機制失控。部分企業(yè)尚未建立起完善的監(jiān)督約束機制，將過多的精力投之于項目的建設(shè)上，而忽略了對財務的監(jiān)管，使得

8、財經(jīng)法規(guī)無法貫徹執(zhí)行，甚至部分企業(yè)滋生了腐敗現(xiàn)象；其三，資金管理不到位，企業(yè)基建項目管理部門疏于費用支出管理，致使費用支出遠遠超過預算編制的數(shù)額，甚至存在違規(guī)使用管理費的現(xiàn)象，從而導致基建成本難以得到有效控制；其四，會計核算不規(guī)范，部分企業(yè)基建會計在處理業(yè)務時存在建賬規(guī)范性差、會計科目使用不準確、成本核算不連續(xù)和不完整等問題；其五，財會人員素質(zhì)不高。企業(yè)管理層對基建項目的會計管理重視程度不足，沒有為其配備充足的人力、物力資源，致使財會人員的崗位安排隨意性較大。加之，所配備的財務人員素質(zhì)不高，難以處理好工程成本結(jié)轉(zhuǎn)、竣工財務決算等復雜業(yè)務，從而導致基建項目會計核算缺乏完整性和連續(xù)性。 On t

9、he current situation, the enterprise financial management and accounting exists the following problems: first, the financial management system is not perfect. The current financial management system can hardly meet the requirements of the current infrastructure development, there exists a blank or t

10、he presence of poor operability problems in many aspects, resulting in financial management often face unsystematic dilemma; second, out of control of supervision and restraint mechanism. Some enterprises have not yet established a supervision and restraint mechanism, construction will be too much i

11、nvestment in the project, while ignoring the financial supervision, the financial regulations can not be implemented, and even some enterprises corruption; third, fund management is not in place, lack of expenditure management infrastructure project management enterprises, resulting in cost far more

12、 than the budget amount, and even the existence of illegal use of management fees phenomenon, resulting in difficult to achieve effective control of construction cost; fourth, accounting irregularities, part of the enterprise accounting problems concerning normative difference, accounting subjects u

13、sed is not accurate, cost accounting is not continuous and incomplete in business; fifth, the quality of accounting personnel is not high. Inadequate management of infrastructure projects accounting and management attention degree, not equipped with sufficient manpower, material resources for its, t

14、he accountant job arrangements randomness. In addition, with the financial personnel quality is not high, it is difficult to handle engineering cost transfer, final accounts and other complex business, resulting in capital construction project accounting lack of integrity and continuity. 　　二、加強企業(yè)基建

15、財務管理的措施。 Two, to strengthen the financial management of construction enterprises and measures. 　　１。建立完善的財務管理制度。企業(yè)應針對基建項目情況建立財務管理制度，包括會計核算制度、崗位責任制度、概算編審制度、報表制度、資金管理制度、竣工財務決算制度等，確?；ɑ顒又械拇尕?、設(shè)備采購、材料等財產(chǎn)物資記錄齊全，根據(jù)工程的進度及時做好財產(chǎn)清查工作。財務管理應貫穿于工程管理的全過程之中，涉及概算編制審核、工程成本控制、資金籌集、竣工據(jù)算等各個環(huán)節(jié)，并以概算編制為指導依據(jù)，確保工程實際施工情況與財務管

16、理及會計核算工作相一致。企業(yè)還應健全財務管理流程，保證財務核算、財務分析、財務評價等各項工作落實到位，通過準確計算融資成本、投資利潤率、投資回收期等數(shù)據(jù)，從經(jīng)濟性評價的角度為基建管理層提供建議資料。此外，基建工作人員要與財務工作人員保持密切配合、及時溝通的關(guān)系，通過建立例會制度，使兩者之間的信息資源得以共享，以便于及時發(fā)現(xiàn)問題及時解決問題。通過建立完善的財務管理制度，不僅有利于確?；ㄘ敭a(chǎn)物資的安全完整，而且有利于基建管理部門加強成本控制，實現(xiàn)投資效益最大化。 1. Establish and improve financial management system. Enterprises

17、should establish a financial management system for construction projects, including the accounting system, post responsibility system, budgetary estimate system, reporting system, financial management system, the completion of final accounts system, ensure the construction activities in the inventor

18、y, procurement of equipment, materials and other property supplies complete records, according to the project schedule timely property inventory work. Financial management should be run through the whole process of project management, budgeting, relates to the audit project cost control, fund raisin

19、g, is completed according to various links, and in budget estimate making for guidance, ensure the coherence of the actual construction work project and financial management and accounting. Enterprises should also improve financial management process, ensure the financial accounting, financial analy

20、sis, financial evaluation of the work to be carried out, through calculating the cost of financing, the profit rate of investment, investment recovery period data, from the economic evaluation angle advice information infrastructure management. In addition, construction staff to maintain the close c

21、ooperation relationship, timely communication and financial staff, through the establishment of regular system, so that the information between the resources can be shared, to facilitate the timely detection of problems timely solution to the problem. Through the establishment of a sound financial m

22、anagement system, is not only beneficial to ensure that infrastructure property safety integrity, but also conducive to the construction management departments to strengthen cost control, to achieve the maximum benefit of investment. 　?。?。健全監(jiān)督約束機制。全的監(jiān)督約束機制應涉及到基建項目的各個環(huán)節(jié)。在基建項目建設(shè)前期，以財務的角度審核相關(guān)項目，并綜合考慮資金

23、成本、資金來源以及現(xiàn)金流量等因素對其進行成本效益分析，同時根據(jù)國家的有關(guān)規(guī)定對項目的概算進行嚴格審核，防止立項審批后出現(xiàn)隨意修改項目基礎(chǔ)指標的情況；在基建項目建設(shè)管理過程中，應重點審核資金籌措方案的合理性和合法性，以及時刻監(jiān)督投資預算計劃的落實情況。通過實施監(jiān)督制度，對基建項目的資金管理、工程質(zhì)量、工程進度等進行定期或不定期的檢查，并對財務內(nèi)部控制情況進行客觀評價，為強化項目內(nèi)部控制奠定基礎(chǔ)；在基建項目竣工決算階段，重點強化竣工驗收和調(diào)適投產(chǎn)的財務監(jiān)督，做好項目財產(chǎn)物資、債權(quán)債務清理監(jiān)督工作，確保各項交接手續(xù)合規(guī)合法。 2. Sound supervision and restriction

24、 mechanism. The supervision and restriction mechanism should be involved in all aspects of construction project. In the early stage of construction projects, audit related projects in financial terms, and a combination of factors to consider the cost of capital, source of funds and cash flow and cos

25、t benefit analysis on it, at the same time, the project budget for audit strictly according to relevant regulations of the state, to prevent the project examination and approval after modify the project basic index of the construction project; construction and management process, should raise funds

26、scheme of key audit the rationality and legitimacy of the implementation of supervision, and time investment budget plan. Through the implementation of the supervision system, periodically or aperiodically inspect capital management, the construction project quality, schedule, and objective evaluati

27、on of the financial internal control, strengthening internal control for the project laid the foundation; in the construction project to the completion stage, focus on strengthening financial supervision and commissioning completed acceptance and adjustment, supervision project assets, debts clear,

28、to ensure that the procedures for the handover of the compliance. 　?。?。強化資金管理。資金是基建項目得以順利建成的命脈，也是企業(yè)財務管理的重中之重，所以必須強化基建項目資金管理。首先，實施銀行賬戶統(tǒng)一管理，確保資金的流入和流出均在可監(jiān)控的范圍內(nèi)。企業(yè)應按照有關(guān)規(guī)定開設(shè)銀行存款專戶，由財務部門負責統(tǒng)一管理和核算，嚴禁發(fā)生資金體外循環(huán)的現(xiàn)象；其次，企業(yè)應根據(jù)基建項目的具體情況建立資金申請和撥付制度。按照投資計劃合理安排項目建設(shè)進度，制定資金使用計劃，及時了解工程施工進度、投資情況以及資金到位情況，將用款計劃作為資金撥付的重要依據(jù)

29、；再次，制定規(guī)范的基建項目資金審核程序。資金的審批必須經(jīng)過經(jīng)辦人審查、財務部門審核以及主管領(lǐng)導審核三個程序才可以辦理資金支付手續(xù)，財務部門應全面掌握資金的使用狀況和使用效益，防止資金濫用的現(xiàn)象發(fā)生；最后，落實基建項目資金使用情況信息反饋制度和報告制度，財務部門應對資金的使用情況進行定期或不定期的檢查，重點審查是否存在資金挪用、擠占、人為滯留等違法違規(guī)的行為。 3. Strengthening the management of funds. Capital is key to successful completion of the infrastructure project, prior

30、ity among priorities also is the enterprise financial management, so we must strengthen the construction and management of project funds. First of all, the implementation of unified management of bank accounts, to ensure that the inflow and outflow of funds in the monitoring range. Enterprises shoul

31、d be in accordance with the relevant provisions of opening a bank account, by the financial department is responsible for the unified management and accounting, no occurrence of off-pump funds phenomenon; secondly, enterprises should establish fund application and payment system according to specifi

32、c conditions of construction project. Reasonable arrangements for the construction progress of the project in accordance with the investment plan, to use the funds to develop plans, understand the construction progress, investment and capital in place in time, will use the plan as an important basis

33、 for the allocation of funds; third, to standardize the construction project funds audit program. The examination of capital must be managers review, financial department and the competent leadership approval three programs can fund payment procedures, the financial sector should fully grasp the use

34、 of funds and the efficiency in the use of funds, to prevent the occurrence of the phenomenon of abuse; finally, the implementation of construction project funds usage information feedback system and reporting system, regularly. Or irregular inspection use financial departments should focus on exami

35、ning whether there is money, embezzlement, crowding, artificial detention and other illegal acts. 　三、加強企業(yè)基建會計核算的措施。 Three, strengthen enterprise infrastructure accounting measures. 　?。薄Ｒ?guī)范會計核算。新企業(yè)會計準則下，會計人員應準確掌握基建核算在會計科目設(shè)置、“在建工程”核算內(nèi)容、固定資產(chǎn)核算方法、資金結(jié)轉(zhuǎn)以及竣工決算等方面的變化；建立新的會計核算流程，摒棄傳統(tǒng)的全項目工程成本核算模式，根據(jù)不同性質(zhì)的投資支

36、出分別進行會計核算；處理好項目概算與會計核算之間的關(guān)系，設(shè)立完善的明細賬和輔助賬，以確保財務管理部門對項目投資的實時監(jiān)控；規(guī)范竣工決算編制方法，保證會計信息能夠真實、準確、完整地反應出項目資金投入產(chǎn)出情況。 1. The standard accounting. The new accounting standards, accounting personnel should accurately grasp the capital construction accounting in accounting subject setting, "in the construction of"

37、accounting contents, accounting method of fixed assets, funds transfer and final accounts and other aspects of the change; the establishment of a new accounting process, abandon the cost accounting model of whole project engineering tradition, accounting respectively. According to the different natu

38、re of the investment expenditure; handle the relationship between the project budget and accounting, set up perfect ledger and auxiliary account, in order to ensure the real-time monitoring of financial management of project investment; making of final statement at completion of specification, and e

39、nsure that the accounting information to project funds input and output response, accurate, complete and true. 　?。?。提高財會人員綜合素質(zhì)。由于企業(yè)基建項目的內(nèi)容呈現(xiàn)出復雜性、多樣性的特點，所以其財務管理及會計核算涉及的專業(yè)知識和專業(yè)技能也較為廣泛，會計核算工作量大，這就要求財會人員應具備多學科、多領(lǐng)域的專業(yè)知識，如經(jīng)濟學、工程造價學、稅法、會計學等。企業(yè)應針對基建項目配備專門的基建會計，以減少會計的流動，使會計能夠很好地完成費用攤銷、工程成本結(jié)轉(zhuǎn)、竣工財務決算等復雜業(yè)務，從而確保

40、會計核算工作的穩(wěn)定性和連續(xù)性，充分發(fā)揮會計監(jiān)督職能。此外，財會人員還應增強法制觀念和職業(yè)道德觀念，認真做好各項基建資料的收集、加工、處理、整理以及歸檔工作。同時向主管部門及時、準確、如實地報送會計報表和會計資料，確?；椖砍杀竞怂愕恼鎸嵭裕M而為企業(yè)的經(jīng)營決策提供可靠依據(jù)，避免決策的盲目性和隨意性，將決策風險降至最低。 2. Improve the comprehensive quality of accounting personnel. Because the enterprise construction project content appears the characteris

41、tics of complexity, diversity, so its financial management and accounting related professional knowledge and professional skills are more widely, accounting work, professional knowledge which requires the accounting personnel should be multidisciplinary, many fields, such as economics, engineering c

42、ost, tax law, accounting etc.. Enterprises should be targeted at infrastructure projects with special accounting, to reduce the flow of accounting, the accounting can well complete amortization costs, engineering costs carry-over, final accounts and other complex business, so as to ensure the stabil

43、ity and continuity of accounting work, and give full play to the function of the accounting supervision. In addition, the accounting personnel should also strengthen the concept of law and occupation morals, conscientiously do a good job in the construction of information collection, processing, han

44、dling, sorting and filing work. At the same time to the departments for timely, accurate, truthfully submit accounting statements and accounting information, to ensure the authenticity of the construction project cost accounting, and provide reliable basis for management decision making, avoid the b

45、lindness and randomness, minimize the risk of decision-making. 　　四、結(jié)語。 Four, the conclusion. 　　總而言之，企業(yè)應當重視基建財務管理工作和會計核算工作，通過建立財務管理制度、健全監(jiān)督約束機制、強化資金管理、規(guī)范會計核算、提高財會人員素質(zhì)等一系列措施完善現(xiàn)有工作中的不足，以達到控制基建成本，保證企業(yè)財產(chǎn)物資安全完整，維護財經(jīng)紀律的目的，從而為確?；椖康捻樌旯さ於ɑA(chǔ)。 To make a long story short, enterprises should pay attention t

46、o the financial management of infrastructure and the accounting work, through the establishment of financial management system, perfect the supervision and restraint mechanism, strengthen financial management, standardize the accounting, a series of measures to improve the accounting personnel quali

47、ty improvement of the existing work is not enough, in order to control the construction cost, ensure the property safety integrity, maintaining the financial discipline purpose, so as to ensure the smooth completion of the infrastructure project foundation. 　　參考文獻： Reference. 　?。郏保莶堂髁?煤炭企業(yè)基建財務管理及

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