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企业财务成本核算分析-Enterprise financial cost accounting analysis [2]

论文作者:meisishow论文属性:作业 Assignment登出时间:2014-07-21编辑:meisishow点击率:5866

论文字数:1465论文编号:org201407121926107280语种:英语 English地区:加拿大价格:免费论文

关键词:企业基建财务管理会计核算Enterprise financial

摘要:本文是一篇财务专业assignment。基建项目财务工作是企业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。

for the pipeline system, the reporting system, financial management system, the completion of financial accounts system, to ensure that the activities of the stock of infrastructure, procurement of equipment, materials and other property complete records of materials, property inventory in a timely manner in accordance with the progress of the project. Financial management should be run through the whole process of project management among the audit involved the preparation of budget estimates, project cost control, capital raising, completed according to all aspects of the count, etc., and in accordance with the guidance in the preparation of budget estimates, the actual construction of the project to ensure that the situation with the financial management and accounting consistent accounting work. Enterprises should sound financial management processes to ensure financial accounting, financial analysis, financial evaluation and other work place, by accurately calculating the cost of financing, investment profitability, payback period and other data, from the perspective of economic evaluation of infrastructure management provide advice information. In addition, infrastructure work closely with staff to maintain timely communication relationships with finance staff, through the establishment of regular meetings so that information resources can be shared between the two, in order to identify problems and solve problems in a timely manner. Through the establishment of a sound financial management system, not only to help ensure the safety and integrity of infrastructure property and materials, but also conducive to infrastructure management and cost control, to achieve maximize investment returns.


Improve the supervision and restraint mechanisms. Full supervision and restraint mechanisms should be involved in all aspects of infrastructure projects. In the pre-construction of infrastructure projects, with a financial point of audit related projects, and considering the cost of capital, sources of funds and cash flow and other factors on its cost-benefit analysis, and in accordance with the relevant provisions of the State budget for the project to rigorous audits to prevent project free to modify the project-based index case after approval; infrastructure project management process, the audit should focus on the rationality and legitimacy of the financing plan, and supervise the implementation of the investment budget plan of the moment. Through the implementation of the supervisory system for financial management of infrastructure projects, project quality, project progress and other regular or irregular inspections, and the financial situation of an objective evaluation of internal control, laying the foundation for strengthening internal project control; Final stage in the completion of infrastructure projects focus on strengthening financial supervision and final acceptance adjustment operation, good project property and materials, clean-up supervision of credit and debt, to ensure that the handover procedures and legal compliance.


Strengthen financial management. Funding for infrastructure projects to be successfully completed lifeblood, but also the most important corporate financial management, it is necessary to strengthen the financial management of infrastructure projects. First, the implementation of the unified management of bank accounts to ensure that within论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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