建筑施工企业会计委派制探讨中英文翻译.doc

建筑施工企业会计委派制探讨中英文翻译Construction enterprise accounting accreditation both in English and Chinese translation are discussed 1 建筑施工企业的特点1 the characteristics of the construction enterprises. 建筑施工企业的特点是由其建筑产品的特点所决定的。建筑产品的特点主要有：（1）产品形态和功能的多样化。产品形态和产品功能的多样化，是指建设单位(业主)对自身要求目的不同，相应要求建筑企业要建造不同样式、不同功能的产品，如办公楼、宿舍楼、钢铁厂等，它们在形式和功能上都是截然不同的。（2）产品生产的周期长。一个建设项目从立项到勘察设计，从施工建设到试投产，少则需要两三年，多则需要七八年，有的大型项目象三峡工程那样需要十几年。即使在施工阶段，对建筑企业来讲也比一般企业的产品周期要长得多。（3）产品地点的不固定性是建筑施工企业的又一大特点。建筑施工产品是由建设单位(业主)指定位置而建造生产的产品，它从根本上区别于其它工业产品可由生产商在固定的场地生产制造产品。由于建筑产品生产的多样性、生产周期长、产品不固定等特点，决定了建筑施工企业生产工艺多样化，费用支出长期化，会计核算复杂化。所以，建筑施工企业的特点造成了会计信息失真。The characteristics of construction enterprises is decided by the special features of its building products. The characteristics of the construction products mainly include: (1) the morphology and the function of the product diversification. Product form and the diversification of product function, refers to the construction unit (owners) about their purpose different requirements, the corresponding requires construction companies to build the products of different styles, different functions, such as office building, dormitory building, steel mills, they are very different in form and function. (2) the product production cycle is long. A construction project from the project survey and design, from construction to try and put into operation, less need for two or three years and requires more in 78, some large projects like the three gorges project will need more than a decade. Even in the construction phase, for construction enterprise's product cycle is much longer than that in general enterprises. And the fluid (3) the product where is the another big characteristic of construction enterprises. Construction products are designated by the construction unit (owners) location and building products, it fundamentally different from other industrial products can be made by the producers in a fixed site production products. Due to the diversity of building products production, production cycle is long, characteristics of products are not fixed, determined the construction enterprise production technology diversification, cost of long-term change, the accounting system more complicated. The characteristics of construction enterprises, therefore, cause the distortion of accounting information. 2 建筑施工企业的会计管理方式 2 construction enterprise accounting management way 2.1 集权式管理2.1 centralised management 采用本部集中管理的企业公司就只有一个账套，所有项目的账务都在公司同一账套中处理，各项目的部门只负责编制项目成本报表并对项目成本进行分析。By the department of centralized management company only one account, all accounts projects in the same account in the company set processing, various purpose department is responsible for the preparation of project cost only report and analyze the project cost. 集权式的优点是公司总部可以随时掌握公司各项目的成本情况，并对各项目的成本实行实时监控和动态管理，有利于公司加强财务管理。适用于公司本部及附近项目较多的企业。缺点是对外地项目的核算资料可能不及时，不能及时准确地反映公司财务状况，不利于企业的税收筹划。Centralised has the advantage of company headquarters can always grasp the objective cost, and implements real-time monitoring and dynamic management for the purpose of cost, is beneficial to strengthen financial management. Suitable for company headquarters and the nearby projects more enterprises. Disadvantage is to project accounting information may not in time, can't timely and accurately reflect the company's financial situation, is not conducive to enterprise's tax planning. 2.2 分权式管理2.2 distributed management 分权式管理是公司各项目单独开设账套。每个独立的项目都设有单独的银行账号并单独进行相关的账务处理，编制财务会计报表。最后由公司总部汇总各项目的财务报表。Distributed management is all the project set up separate accounts. Each individual project have separate bank accounts and separately for the relevant accounting treatment, preparation of the financial and accounting statements. The last headquarters summary the purpose of financial statements by the company. 分权式的优点是减轻了公司总部的核算工作，有利于各项目部门及时准确的反映其财务状况，有利于公司的税收筹划。缺点是容易造成项目经理权力过大，滋生腐败。如果项目财务人员不能起好监督作用并在管理中处于强势的话，不利于公司的财务管理。实行分权式要求公司对项目财务人员实行委派制。财务人员由公司考核，但要有相当的权力并能保持良好的职业操守。适用于外地项目较多的施工企业。Distributed has the advantage of reduced the company's headquarters in accounting work, is beneficial to the project department timely and accurately reflect the financial situation, is advantageous to the company's tax planning. Defect is likely to cause project manager too much power and corruption. If the project financial personnel can't good supervision role and was strong in the management, the company's financial management. A distributed request company implements accreditation system for project financial personnel. Assessment of financial personnel by the company, but should have considerable power and can keep a good work ethic. Is suitable for the foreign project more construction enterprises. 3 实行会计委派制的必要性3 the necessity of implementing accounting accreditation 建筑施工企业一般都有十几个分公司、项目部，集团公司提供资质，为工程的安全、质量、业主投诉等负责，靠收取分公司、项目部的管理费生存。集团公司是企业法人，分公司不具有法人资格及相应的民事权利，集团公司是法律责任的最终承担者，加强企业内部管理，就必须提高分公司、项目部的会计核算质量，提高企业会计信息的准确性。集团公司有必要对分公司的资金使用进行控制，如果分公司、项目部不能做到工程款专款专用，出现债务纠纷等等问题，所有的法律责任都会转嫁给集团公司。集团公司需要从源头上抓起，把每一项工程控制到位，进行成本核算、成本控制。一方面为项目经理把关，另一方面要保证工程款不能被分公司、项目部所挪用，这样才能降低企业的财务风险。为及时、准确的了解分公司、项目部的财务运行情况，在企业内部实行会计委派制就显得非常必要了，只有会计人员代表集团公司更好地履行财务核算、财务监督的职责才能提高企业会计信息的准确性。Construction enterprises generally have a dozen branches, the project department, group company provide qualification, for project safety, quality, owner complaints etc, live on collection branch and project management fees. Group co., LTD is a subsidiary enterprise as a legal person, shall have no legal person status and the corresponding civil rights, the group company is ultimately bear legal responsibility, strengthen the enterprise internal management, we must improve the quality of branch and project department of accounting, improve the accuracy of accounting information. Branch group co., LTD. It is necessary to use of funds, if branch and project department can't do any special fund is special, the debt disputes, and so on, all the legal responsibility will be passed on to the group company. Group company need to grab from fountainhead, each a project control in place, cost accounting and cost control. For project manager checks on the one hand, on the other hand to ensure that the project cannot be embezzlement by the branch office, project department, so as to reduce the financial risk of the enterprise. To timely and accurate understanding of branch, the financial operation of department, the enterprise internal implement the accounting accreditation is very necessary, only accounting personnel on behalf of the group company better to perform the duties of financial accounting and financial supervision. To improve the accuracy of accounting information. 4 会计委派制中存在的问题4 the problems existing in the accounting accreditation. 会计委派制的本意是加强对分公司、项目部的财务监督，使总公司能够降低财务风险，可真正实行起来难度大，效果也不如想象中的那么理想，主要体现在以下几个方面：Accounting accreditation system is meant to strengthen the financial supervision of branch and projects, and make the corporation can reduce financial risk, and can be difficult if adopted, the outcome is not as ideal as I thought, mainly embodied in the following aspects: （1）工程款给项目经理挪用。由于委派会计对工程成本控制不到位，项目经理把原本属于此项工程的工程款挪用到别的地方，造成工程到期无法完工，最终只能由总公司出资金把工程完成。(1) the appropriation of payments related to project manager. Due to the appointed accounting of project cost control does not reach the designated position, the project manager originally belong to the project due to divert to another place, cause project cannot be completed, due in the end can only finish the project by corporation out of money. （2）债务诉讼案件多。项目经理以公司名义向供应商赊欠材料款，把债务留给总公司。诉讼案件多对于总公司不仅要支付许多意想不到的法院执行款，而且负面影响也很大，名誉受损；总公司的账户常常被法院冻结，造成财务工作不顺畅。易受分公司经理、项目部经理控制。(2) debt lawsuit. Project manager in the name of the company to suppliers credit material, leave the debt to the head office. Litigation for corporation should not only pay more many unexpected ZhiHangKuan court, and the negative influence is very big also, reputation; Head office account was frozen by the court, often causing financial work is not smooth. Easily controlled by the branch manager, project department manager. （3）委派会计既受总公司的领导，同时也受分公司经理的领导，跟分公司经理接触的多，如果不能跟分公司经理处理好关系，在分公司也很难开展工作。(3) appointed accounting both by head office leaders, as well as the branch manager's leadership, to contact with branch manager, if you can't deal with branch managers, also it is difficult to work in branch. （4）总公司对委派会计管理力度不够。对分公司经理、项目部经理的管理力度不够，造成有许多分公司经理、项目部经理拖欠总公司的管理费，借款可以逾期不还，没有制约分公司、项目部经理的有效制度。对委派会计的管理力度不够，委派会计不执行公司财务制度，没有明确的奖惩制度。(4) the head office to the appointed accounting management is not strong enough. The management of the branch manager, project department manager is not strong enough, cause there are a lot of branch manager, project department manager head office management fee in arrears, late payments, loan can not restrict effective system of branch and project department manager. Appointed accounting management is not strong enough, to delegate don't carry out company's financial accounting system, there is no clear rewards and punishments system. 5 会计委派制的改进措施5 accounting accreditation of improvement measures 5.1 选拔委派人员5.1 select assigned personnel 上级主管单位在确定委派人员时，必须严格选拔，防止如何走后门进来的人员作为委派人员。在选拔时，可以实行公开考试，在考试合格的基础上，进行政治思想调查，最后发放任职资格证书。只有获取了任职资格证书的人员才有资格做会计委派人员。The competent units in determining the assigned personnel, must be selected strictly, prevent how to enter through the back door to come in as assigned personnel. In the selection, you can execute public examinations, on the basis of the test qualified, political thought survey, finally issued qualification certificates. Only obtained qualification certificate personnel are qualified for accounting personnel. 5.2 提高委派人员的奖金待遇5.2 improve the appointed personnel treatment. 委派人员的工资可以分为两个部分，一部分是基本工资，基本工资低于其他员工的标准；而另一部是是奖金，奖金的发放要与会计人员的业绩考核挂钩。只要委派人员称心称职的工作，都可以拿到比较高的奖金。会计委派人员的总体收入要高于其他员工收入的50%。这样方可激励他们认真工作，对企业负责。Assigned personnel's salary can be divided into two parts, part is the basic salary, basic salary is lower than the standard of other employees; And the other one is is a bonus, bonuses tied to accounting personnel performance review. As long as the appointed personnel gratified competent work, can get higher bonus. Accounting personnel overall income 50% of their income than other employees. This may inspire them to work in earnest, responsible for the enterprise. 5.3 委派人员工作职责5.3 delegating responsibilities. 工作职责包括以下几个方面：一是遵守财经法规；二是按会计制度要求搞好会计核算，保证会计信息质量；三是搞好财务管理，制定本单位的财务收支计划，为单位领导决策服务，当好参谋；四是按时准确提供财务信息和各种款项的上交工作。会计人员在工作中必须注意工作方法，对违规违纪行为要耐心劝阻。劝阻无力要向委派单位报告。Job responsibilities include the following several aspects: one is to comply with financial laws and regulations; Second is according to the requirements of accounting on accounting, ensure the quality of accounting information; Third, do a good job in financial management, financial revenues and expenditures of the unit plan, leadership decision-making service for the unit, be a good staff; Four is to provide financial information accurately in time and all kinds of money to work. Accounting personnel in the work must pay attention to work method, patience advice for illegal behavior. Dissuade unable to report to delegate unit. 5.4 委派人员的考核5.4 appoint personnel inspection. 要定期对委派人员进行考核。由委派人员管理机构制定科学的考核办法，对委派人员进行定期考核，可分为日常考核和年度考核，日常考核有报表是否按规定及时上报，管理费是否按照汇人工程款及时扣缴，向总公司借款到期是否及时归还。年度考核根据会计人员的日常考核情况形成书面考核结论，对委派人员的工作业绩做出定性评价，并以此作为对其奖惩、续聘和解聘的依据。To examine the regularly for assigned personnel. By delegating scientific assessment measures, conduct regular assessment for assigned personnel, can be divided into the daily inspection and annual appraisal, daily inspection report whether promptly reported by the regulation, management fee is according to the hui people withheld project payment in time, due to home loan is returned in a timely manner. Annual appraisal form according to the accounting personnel daily inspection situation written appraisal conclusion, performance of delegating work to make qualitative evaluation, and use this as the basis of the rewards and punishment, retention and dismissal. 5.5 采取轮换委派人员5.5 take the rotation assigned personnel 一个人在一个地方呆久了，通常会犯错。所以，对于委派到各单位的财务会计人员在考虑业务连续性的前提下，必须进行定期轮换或不定期的调整。有些问题通过会计人员的轮换能够发现，这也是保证会计委派制富有生命力的关键所在。A person in a place to stay for a long time, will often make mistakes. So, to delegate to the financial and accounting personnel in various units under the premise of considering the business continuity, must to adjust rotation regularly or irregularly. Some problems through accounting personnel rotation can be found, it is also the key to guarantee the accounting accreditation in life. 参考文献Ref. 1尹永旭.建筑施工企业会计信息失真的成因与对策J.山西建筑，2003，（5）.1 Yin Yongxu. Construction enterprise accounting information distortion causes and countermeasures J. Construction of Shanxi Province, 2003, (5). 2董晓飞浅议建筑施工企业会计委派制J.建筑·规划·设计，2007，(3).2 Dong Xiaofei. Extraction construction enterprise accounting accreditation J. Journal of architecture, planning, design, 2007, (3). 3刘玉柱建筑施工企业会计委派制的现状与完善措施J现代审计与会计，2007，（）.3 LiuYuZhu. The present situation of the construction enterprise accounting accreditation system and perfect measures J. Modern auditing and accounting, 2007, (8). 4高家兴对建筑施工企业实行会计“委派制”的探讨J辽宁经济，2002，(8).4 Gao Guxing. For construction enterprises "accreditation" discussion on the accounting of liaoning economy J, 2002, (8).