关于企业基建财务管理及会计核算的思考中英文对照.doc

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1、 关于企业基建财务管理及会计核算的思考中英文对照Thoughts on enterprise financial management and accounting in English【摘要】基建财务工作是企业经营管理的重要环节之一，应将其全面纳入到企业管理范围内，在企业内部建立起从筹资到还贷、从筹建到生产、从投入到产出的完整、连续的财务管理以及会计核算体系。基于此点，本文对企业基建财务管理及会计核算存在的问题及其加强措施进行探讨。 Abstract financial work is one of important part of enterprise management, shoul

2、d 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 management and accou

3、nting problems and strengthening measures.【关键词】企业，基建，财务管理，会计核算。 keyword enterprises, infrastructure, financial management, accounting.企业基本建设活动是一项投资大、周期长、业务种类繁多的综合性工作。强化基建项目财务管理，规范基建项目会计核算有利于企业及时掌握基建资金的使用及运动情况，提高建设资金的使用效益，确保各项经济业务的合法性、合理性，有效地杜绝项目管理过程中出现差错和舞弊现象。然而，当前企业基建项目的财务管理工作现状不容乐观，尚存在诸多亟待解决的问题，企业

4、必须制定与此相对应的措施以改进财务管理工作的不足，提高财务管理工作效率。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 enterprises to master the use

5、 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 fraud. However, the present situa

6、tion 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 efficiency of financial management.一

7、、企业基建财务管理及会计核算存在的问题。There exists a, enterprise financial management and accounting problems.就当前情况来看，企业基建财务管理及会计核算普遍存在以下几点问题：其一，财务管理制度不健全。现行的财务管理制度难以满足当前基建发展要求，在诸多方面存在空白或存在可操作性差的问题，致使财务管理常常面临无章可循的尴尬局面；其二，监督约束机制失控。部分企业尚未建立起完善的监督约束机制，将过多的精力投之于项目的建设上，而忽略了对财务的监管，使得财经法规无法贯彻执行，甚至部分企业滋生了腐败现象；其三，资金管理不到位，企业基建

8、项目管理部门疏于费用支出管理，致使费用支出远远超过预算编制的数额，甚至存在违规使用管理费的现象，从而导致基建成本难以得到有效控制；其四，会计核算不规范，部分企业基建会计在处理业务时存在建账规范性差、会计科目使用不准确、成本核算不连续和不完整等问题；其五，财会人员素质不高。企业管理层对基建项目的会计管理重视程度不足，没有为其配备充足的人力、物力资源，致使财会人员的岗位安排随意性较大。加之，所配备的财务人员素质不高，难以处理好工程成本结转、竣工财务决算等复杂业务，从而导致基建项目会计核算缺乏完整性和连续性。On the current situation, the enterprise finan

9、cial 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 the presence of poor operability problems i

10、n 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 investment in the project, while ignoring t

11、he 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 than the budget amount, and even the exis

12、tence 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 used is not accurate, cost accounting is no

13、t 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, the accountant job arrangements randomness.

14、 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、加强企业基建财务管理的措施。Two, to strengthen the financial manag

15、ement of construction enterprises and measures.。建立完善的财务管理制度。企业应针对基建项目情况建立财务管理制度，包括会计核算制度、岗位责任制度、概算编审制度、报表制度、资金管理制度、竣工财务决算制度等，确保基建活动中的存货、设备采购、材料等财产物资记录齐全，根据工程的进度及时做好财产清查工作。财务管理应贯穿于工程管理的全过程之中，涉及概算编制审核、工程成本控制、资金筹集、竣工据算等各个环节，并以概算编制为指导依据，确保工程实际施工情况与财务管理及会计核算工作相一致。企业还应健全财务管理流程，保证财务核算、财务分析、财务评价等各项工作落实到位，通过

16、准确计算融资成本、投资利润率、投资回收期等数据，从经济性评价的角度为基建管理层提供建议资料。此外，基建工作人员要与财务工作人员保持密切配合、及时沟通的关系，通过建立例会制度，使两者之间的信息资源得以共享，以便于及时发现问题及时解决问题。通过建立完善的财务管理制度，不仅有利于确保基建财产物资的安全完整，而且有利于基建管理部门加强成本控制，实现投资效益最大化。1. Establish and improve financial management system. Enterprises should establish a financial management system for cons

17、truction 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 inventory, procurement of equipment, materials and other proper

18、ty 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 raising, is completed according to various links, and in budg

19、et 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 analysis, financial evaluation of the work to be carried out

20、, 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 cooperation relationship, timely communication and finan

21、cial 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 management system, is not only beneficial to ensure that

22、 infrastructure property safety integrity, but also conducive to the construction management departments to strengthen cost control, to achieve the maximum benefit of investment.。健全监督约束机制。全的监督约束机制应涉及到基建项目的各个环节。在基建项目建设前期，以财务的角度审核相关项目，并综合考虑资金成本、资金来源以及现金流量等因素对其进行成本效益分析，同时根据国家的有关规定对项目的概算进行严格审核，防止立项审批后出现

23、随意修改项目基础指标的情况；在基建项目建设管理过程中，应重点审核资金筹措方案的合理性和合法性，以及时刻监督投资预算计划的落实情况。通过实施监督制度，对基建项目的资金管理、工程质量、工程进度等进行定期或不定期的检查，并对财务内部控制情况进行客观评价，为强化项目内部控制奠定基础；在基建项目竣工决算阶段，重点强化竣工验收和调适投产的财务监督，做好项目财产物资、债权债务清理监督工作，确保各项交接手续合规合法。2. Sound supervision and restriction mechanism. The supervision and restriction mechanism should b

24、e 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 cost benefit analysis on it, at the same time, the project budget

25、 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 scheme of key audit the rationality and legitimacy of the impl

26、ementation 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 evaluation of the financial internal control, strengthening internal c

27、ontrol 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, to ensure that the procedures for the handover of the complian

28、ce.。强化资金管理。资金是基建项目得以顺利建成的命脉，也是企业财务管理的重中之重，所以必须强化基建项目资金管理。首先，实施银行账户统一管理，确保资金的流入和流出均在可监控的范围内。企业应按照有关规定开设银行存款专户，由财务部门负责统一管理和核算，严禁发生资金体外循环的现象；其次，企业应根据基建项目的具体情况建立资金申请和拨付制度。按照投资计划合理安排项目建设进度，制定资金使用计划，及时了解工程施工进度、投资情况以及资金到位情况，将用款计划作为资金拨付的重要依据；再次，制定规范的基建项目资金审核程序。资金的审批必须经过经办人审查、财务部门审核以及主管领导审核三个程序才可以办理资金支付手续，财务

29、部门应全面掌握资金的使用状况和使用效益，防止资金滥用的现象发生；最后，落实基建项目资金使用情况信息反馈制度和报告制度，财务部门应对资金的使用情况进行定期或不定期的检查，重点审查是否存在资金挪用、挤占、人为滞留等违法违规的行为。3. Strengthening the management of funds. Capital is key to successful completion of the infrastructure project, priority among priorities also is the enterprise financial management, so

30、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 should be in accordance with the relevant provisions of opening a bank acc

31、ount, 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 specific conditions of construction project. Reasonable arrangements for the

32、 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 for the allocation of funds; third, to standardize the construction

33、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 of funds and the efficiency in the use of funds, to prevent the occu

34、rrence 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 examining whether there is money, embezzlement, crowding, artificial deten

35、tion and other illegal acts.三、加强企业基建会计核算的措施。Three, strengthen enterprise infrastructure accounting measures.。规范会计核算。新企业会计准则下，会计人员应准确掌握基建核算在会计科目设置、“在建工程”核算内容、固定资产核算方法、资金结转以及竣工决算等方面的变化；建立新的会计核算流程，摒弃传统的全项目工程成本核算模式，根据不同性质的投资支出分别进行会计核算；处理好项目概算与会计核算之间的关系，设立完善的明细账和辅助账，以确保财务管理部门对项目投资的实时监控；规范竣工决算编制方法，保证会计信息能

36、够真实、准确、完整地反应出项目资金投入产出情况。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 accounting contents, accounting method of fixed assets, funds transfer and final ac

37、counts 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 nature of the investment expenditure; handle the relationship between the project budge

38、t 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 ensure that the accounting information to project funds input and output response, a

39、ccurate, complete and true.。提高财会人员综合素质。由于企业基建项目的内容呈现出复杂性、多样性的特点，所以其财务管理及会计核算涉及的专业知识和专业技能也较为广泛，会计核算工作量大，这就要求财会人员应具备多学科、多领域的专业知识，如经济学、工程造价学、税法、会计学等。企业应针对基建项目配备专门的基建会计，以减少会计的流动，使会计能够很好地完成费用摊销、工程成本结转、竣工财务决算等复杂业务，从而确保会计核算工作的稳定性和连续性，充分发挥会计监督职能。此外，财会人员还应增强法制观念和职业道德观念，认真做好各项基建资料的收集、加工、处理、整理以及归档工作。同时向主管部门及时、

40、准确、如实地报送会计报表和会计资料，确保基建项目成本核算的真实性，进而为企业的经营决策提供可靠依据，避免决策的盲目性和随意性，将决策风险降至最低。2. Improve the comprehensive quality of accounting personnel. Because the enterprise construction project content appears the characteristics of complexity, diversity, so its financial management and accounting related professi

41、onal 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 cost, tax law, accounting etc. Enterprises should be targeted at infrastructure projects wi

42、th 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 stability and continuity of accounting work, and give full play to the function of the accounting

43、 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, handling, sorting and filing work. At the same time to the departments for timely, accurate, t

44、ruthfully 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 blindness and randomness, minimize the risk of decision-making.四、结语。Four, the conclusion.总而言

45、之，企业应当重视基建财务管理工作和会计核算工作，通过建立财务管理制度、健全监督约束机制、强化资金管理、规范会计核算、提高财会人员素质等一系列措施完善现有工作中的不足，以达到控制基建成本，保证企业财产物资安全完整，维护财经纪律的目的，从而为确保基建项目的顺利完工奠定基础。To make a long story short, enterprises should pay attention to the financial management of infrastructure and the accounting work, through the establishment of fina

46、ncial management system, perfect the supervision and restraint mechanism, strengthen financial management, standardize the accounting, a series of measures to improve the accounting personnel quality improvement of the existing work is not enough, in order to control the construction cost, ensure th

47、e property safety integrity, maintaining the financial discipline purpose, so as to ensure the smooth completion of the infrastructure project foundation.参考文献：Reference.蔡明亮.煤炭企业基建财务管理及会计核算的思考.会计之友.（）.( 1 ) Tsai Ming-Liang. Think of coal enterprise financial management and accounting ( J ). Friends o

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