【关键词】企业，基建，财务管理，会计核算。
[keyword] enterprises, infrastructure, financial management, accounting.
Enterprise basic construction activity is a large investment, long period, many kinds of comprehensive work. Strengthening the financial management of infrastructure projects, infrastructure projects accounting standard is advantageous for the enterprise to grasp the use and the movement of capital construction funds, 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 is error and fraud. However, the current situation of enterprise financial management of infrastructure projects is not optimistic, there are still many problems to be solved, the enterprises must make corresponding and the measures to improve financial management, improve financial management efficiency.
The existence of an infrastructure, enterprise financial management and accounting problems.
On the current situation, the enterprise capital construction financial management and accounting generally exist the following problems: first, the financial management system is not perfect. The current financial management system is difficult to meet the requirements of the current infrastructure development, there are gaps or the existence of the problem of poor operability in many aspects, resulting in financial management often face unsystematic embarrassing situation; second, out of control of supervision and restraint mechanism. Some enterprises have not established the supervision and restraint mechanisms perfect, construction will be too much energy into the project, but has neglected to the financial supervision, make the financial regulations cannot carry out, and even some enterprises corruption; third, fund management is not in place, the neglect of expenditure management infrastructure project management department in Enterprises, resulting in expenses far exceed the budget amount, and even the existence of illegal use of management fees phenomenon, resulting in difficult to effectively control the construction cost; fourth, accounting irregularities, part of the enterprise capital construction accounting problems prepare normative difference, accounting subjects used is not accurate, cost accounting is not continuous and incomplete in business; fifth, the quality of Accountants is not high. Lack of enterprise management for infrastructure projects accounting management seriously, not equipped with sufficient manpower, material resources for the accounting personnel, resulting in post arrangement of 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 infrastructure projects accounting lack of integrity and continuity.
Two, strengthening the capital construction financial management measures for enterprises.
1. Establish and improve financial management system. Enterprises should establish a financial management system for infrastructure projects, including the accounting system, post responsibility system, budget compilation system, report system, financial management system, final accounts system, ensure the inventory in the infrastructure construction, equipment procurement, material property supplies complete records, according to the progress of the project in a timely manner of property inventory work. Financial management should be run through the whole process of project management, project budget preparation, relates to the audit cost control, fund raising, completed according to calculate each link, and in budget preparation for guidance, to ensure that the work is consistent actual engineering construction and management and accounting. Enterprises should also improve financial management process, ensure the financial accounting, financial analysis, financial evaluation and other work in place, through calculating the cost of financing, the profit rate of investment, the investment recovery period data, from the angle of economic evaluation to provide advice on data infrastructure management. In addition, infrastructure and staff to maintain close cooperation relationship, timely communication and financial staff, through the establishment of a 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 infrastructure property safety integrity, but also conducive to the construction management departments to strengthen cost control, to achieve the maximum benefit of investment.
2. Sound supervision and restriction mechanism. The whole of the supervision and restriction mechanism should involve all sectors of infrastructure projects. In the construction of infrastructure projects prophase, in financial terms audit related projects, and combination of factors to consider the cost of capital, the source of funds and cash flow cost benefits analysis of it, at the same time for the project budget audit strictly according to the relevant provisions of the state, the situation of modify the project basic indicators appear to prevent the project examination and approval; in the construction project construction management process, should be the focus of the audit financing scheme rationality and legitimacy, and the implementation of the investment budget plan monitoring. Through the implementation of the supervision system, regularly or irregularly inspect the fund management, the infrastructure project quality, project schedule, and the objective evaluation of the financial internal control, strengthening internal control for the project laid the foundation; final stage in the infrastructure project completion, focus on strengthening the financial supervision of production completion acceptance and adjustment, supervision prepare the project property and materials, clean-up claims and debts, to ensure that the procedures for the handover of legal compliance.
3. Strengthening the management of funds. The fund is the key to the successful completion of the infrastructure project, priority among priorities is the financial management of enterprises, so we must strengthen the construction project funds management. First of all, the implementation of unified management of bank accounts, to ensure that the inflow and outflow of funds were in the range that can be monitored in. Enterprises should be in accordance with the relevant provisions of opening a bank account, by the financial department is responsible for the unified management and accounting, it is strictly prohibited to occur the phenomenon of extracorporeal circulating capital; secondly, the enterprise should establish the fund application and payment system according to specific conditions of construction project. Reasonable arrangements for the construction progress of the project according to the investment plan, the formulation of the fund use plan, timely understanding of the progress of project construction, investment and capital in place, will use the plans as an important basis for the allocation of funds; third, the establishment of norms of the infrastructure project funds audit procedures. The examination of capital must be Attn review, the financial department audit and competent leadership audit three programs can fund payment procedures, the financial sector should fully grasp the use of funds situation and efficiency in the use of funds, to prevent the occurrence of the phenomenon of abuse; finally, the implementation of infrastructure 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, Ji Zhan, artificial detention and other illegal acts.
Three, strengthen enterprise infrastructure accounting measures.
1. The standard accounting. The new enterprise accounting standards, accounting personnel should accurately grasp the capital construction accounting in accounting subject setting, "in the construction of" the accounting content, fixed assets accounting methods, funds carryover and Completion Final Accounts and other aspects of the change; the establishment of new accounting process, abandon the whole project project cost accounting mode of traditional accounting, respectively according to the different nature of the investment expenditure; to handle the relationship between the project budget and accounting, establish the subsidiary ledger and perfect auxiliary account, in order to ensure the real-time monitoring of financial management of project investment; final planning method for completion specification, and ensure that the accounting information true, accurate, complete and can reflect the project funds input and output situation.
2. Improve the comprehensive quality of accounting personnel. Because the enterprise construction project content shows the characteristics of complexity, diversity, so its financial management and accounting involves specialized knowledge and the specialized skill is also more widely, the accounting workload is big, professional knowledge, which requires the accounting personnel should possess multi-disciplinary, multi field, such as economics, sociology, law, accounting and Engineering cost etc.. Enterprises should be targeted at infrastructure projects with construction accounting specialized, to reduce the flow of the accounting, accounting can be well finished amortization costs, engineering cost transfer, final accounts and other complex business, so as to ensure the stability and continuity of the accounting work, give full play to the function of accounting supervision. In addition, the accountants should also strengthen the concept of law and occupation moral concept, conscientiously do a good job of infrastructure data collection, processing, handling, 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 business decisions, to avoid the blindness of the decision-making and randomness, the decision to minimise the risk of.
Four, conclusion.
To make a long story short, enterprises should pay attention to capital construction financial management and accounting work, through the establishment of financial management system, perfect the supervision and restraint mechanisms, strengthen financial management, accounting standard, improve the existing work is not a series of measures to improve the quality of accounting personnel, in order to control the construction cost, ensure the enterprise property or material safety integrity, maintaining the financial the purpose of discipline, so as to ensure the smooth completion of the infrastructure project to lay the foundation.
Reference.
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