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

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:5847

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。

企业对基建的投资是一项工作量大、周期长、范围广泛的综合性工作。强化基础设施建成的管理,规范基础设施项目会计核算规定,有益于企业通过利用基建公司来把握资金流动,提高基建资金使用效率,确保各项经济营业的有效性、正当性,有效地根绝以名目治理进程中出现的过失以及作弊景象。但是当下的企业基建项目财务治理不容乐观,目前还有很多问题有待解决,企业必需制订与之相适应的财务措施来促进企业发展,进一步提高财政管理的有效性。


就目前总体分析情况来看,公司建立的公司财务制度仍然存在一些问题:其一,财务管理制度尚不完善。目前的财务制度是不能够满足当下的经营需要,在各方面存在空白或存在可操作性差的问题,以致财务管理常面对无章可循的窘迫局面;其二,监管机制不健全。一些分公司尚未树立起完备的监督约束机制,将过多的精神力投之于项目标建设上,而疏忽了对财务的监视管理,要得财经法令规则没有办法彻底体现执行,甚至于局部公司孳生了腐败现象;其三,资金管理不到位,公司基建项目管理部门疏于花销支出管理,以致花销支出远远超过预算的数目,甚至于存在违规运用管理费的现象,因此造成基建成本难于获得高回报的局面。


Corporate investment in capital construction activity is a big, long cycle, a wide range of integrated business work. Strengthen the financial management of infrastructure projects, infrastructure projects accounting norms conducive to the use of the infrastructure companies to grasp the movement of funds and improve efficiency in the use of construction funds, to ensure the legitimacy of various economic activities, rationality and effectively put an end to the project management process errors and fraud phenomenon. However, the working status of the current enterprise financial management of infrastructure projects is not optimistic, there are still many problems to be solved, companies must develop and this corresponds to the lack of measures to improve financial management, improve the efficiency of financial management.


On the current situation, corporate financial management and accounting infrastructure following common problems: First, the financial management system is not perfect. The current financial management system can not meet the current requirements of the development of infrastructure, the presence of gaps or poor operability problems in many aspects, resulting in financial management often face the embarrassment of nowhere; Second, supervision and restraint mechanisms of control. Some companies have not yet established a sound supervision and restraint mechanism to throw too much energy on the construction of the project, while ignoring the supervision of financial, making financial regulations not implemented, even some enterprises fostered corruption; Third, money management is not in place, the enterprise infrastructure management neglect expense management, resulting in expenses far exceed the amount budgeted, and even the existence of the phenomenon of illegal use of management fees, resulting infrastructure costs can not be effectively controlled; Fourth, accounting not standardized, some companies prepare accounts normative infrastructure accounting exist when dealing with poor service, the use of inaccurate accounting, cost accounting discontinuous and incomplete issues; Fifth, accountants are not high quality. Business management and accounting management of infrastructure projects lack the degree of attention, does not equip them with adequate human and material resources, resulting in greater randomness accountants job arrangements. Additionally, financial officers are equipped with not high quality, it is difficult to deal with project costs carried forward in the Final Accounts and other complex operations, resulting in a lack of infrastructure projects accounting integrity and continuity.


Establish a sound financial management system. Enterprises should establish a financial management system for infrastructure projects, including the accounting system, job responsibility system, the budget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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