[Abstract] infrastructure finance is an important part of the management of the business, it should be fully integrated into the enterprise management within established within the enterprise from the financing to repay, from planning to production, from input to output complete , of consecutive financial management and accounting system based on this point, the enterprise infrastructure of financial management and accounting problems in its strengthening measures to explore.
[Keywords] enterprises, infrastructure, financial management and accounting.
Enterprise infrastructure activities is a large investment, long cycle, a wide variety of business and strengthen the financial management of infrastructure projects, standardize infrastructure projects accounting is conducive to the use of funds for construction companies to grasp the use of infrastructure funds and the movement to improve effectiveness and ensure the legitimacy of the economic business, reasonable, effective way to eliminate errors and fraud in the process of project management. However, the current enterprise financial management of infrastructure projects is not optimistic, there are still many problems to be solved, the enterprise must formulate corresponding measures to improve the financial management deficiencies, improve the efficiency of financial management.
An enterprise the infrastructure financial management and accounting exist.
In the current situation, the enterprise infrastructure of financial management and accounting widespread following problems: First, the system is not sound financial management. Difficult for the current financial management system to meet the current infrastructure development requirements, in many ways there are blank or the existence of actionable the problems of the poor, resulting in financial management are often faced unsystematic embarrassing situation Second, the supervision and restriction mechanism out of control some enterprises have yet to establish a sound supervision and restraint mechanisms, excessive throw it in the construction of the project, and ignore the financial regulators, the Financial regulations can not implement the breeding ground for corruption, and even some enterprises; Third, fund management is not in place lax expense management, enterprise infrastructure project management department, resulting in expenditures far exceed budgeting amount, or even the existence of the phenomenon of illegal use of the management fee, resulting infrastructure costs are difficult to get effective control; Fourth, accounting irregularities, part of the enterprise infrastructure accounting exists to establish accounts normative accounting subjects use inaccurate when dealing with business, costing discontinuous and incomplete, Fifth, accountants quality is not high. inadequate corporate management accounting management emphasis on infrastructure projects, did not equip them with adequate human and material resources, resulting in accountants job arrangements randomness than . coupled with the financial quality of personnel is not high, it is difficult to handle the cost of the project be carried forward, the completion of complex business, financial accounts and other accounting infrastructure projects, resulting in a lack of integrity and continuity.
Second, to strengthen the enterprise infrastructure financial management measures.
1. Establish a sound financial management system. Enterprises should establish a financial management system for infrastructure projects, including the accounting system of job responsibility system, the budget for the pipeline system, reporting system, fund management system, the completion of the financial accounts and the system to ensure that the inventory of the infrastructure activities , procurement of equipment, materials and other assets are to complete records, financial management throughout the whole process of project management into good property inventory based on the progress of the project in a timely manner. involving the audit of the budget for the preparation of project cost control, capital raising and completion, according to operator put in place other links, and the preparation of budgetary estimates for guiding basis, to ensure that the actual construction and financial management and accounting work consistent the enterprises should sound financial management processes, to ensure that the work of financial accounting, financial analysis, financial evaluation accurate calculation of financing costs, investment, profitability, payback period and data from the perspective of the economic evaluation of infrastructure management recommended information. infrastructure staff to maintain close coordination with the finance staff, timely communication relationship through the establishment of a system of regular meetings, so that resources can be shared between the two, in order to identify problems in time to solve the problem in a timely manner. Not only through the establishment of a sound financial management system, to help ensure the safety and integrity of the infrastructure property or material, but also conducive to infrastructure management departments to strengthen cost control, and maximize investment returns.
2. Improve the supervision and restraint mechanisms. Supervision and restraint mechanisms should be involved in all aspects of infrastructure projects. Audit-related projects in the pre-construction of infrastructure projects, financial perspective, and considering the cost of capital, sources of funding, as well as cash flow and other factors on its cost-benefit analysis, while according to the relevant provisions of the state rigorous audit to prevent free to modify the basic indicators of the project after project approval, the proposed budget of the project management process in the construction of infrastructure projects, should be the focus of the audit program funding reasonable legitimacy, as well as times to supervise the implementation of the investment budget plan. supervision system through the implementation of infrastructure projects, funds management, project quality and progress of the project on a regular or occasional checks, and objective evaluation of the financial internal control, as strengthen the Project internal control to lay the foundation for the completion settlement stage of infrastructure projects, which focus on strengthening financial supervision and put into operation by the completion and acceptance and adaptation, good project property or material, supervision of credit and debt, to ensure that the procedures for the handover compliance legitimate.
3. Strengthen the management of funds. Funding is the lifeblood of infrastructure projects to be successfully completed, and is also a top priority of corporate financial management, it is necessary to strengthen the infrastructure management of project funds. First, the implementation of the unified management of bank accounts, to ensure that the inflow and outflow of funds in the monitoring range. enterprises should set up in accordance with the relevant provisions of the bank deposit accounts, the finance department is responsible for unified management and accounting, the non-occurrence of the phenomenon of CPB funding, Second, enterprises should establish infrastructure projects according to the specific circumstances of the request for funding and disbursement system reasonable arrangements for the progress of construction projects in accordance with the investment plan, the use of funds plan to keep abreast of the progress of the construction, investment as well as the availability of funds, will be used as the important basis for the disbursement of funds shall plan, once again, to develop a standardized infrastructure project funding audit procedures. the approval of the funds must go through Attn review, the audit of the financial sector as well as the competent leadership audit three procedures before they can apply for funds to pay for procedures, financial departments should fully grasp the status and efficiency in the use of the use of funds to prevent the occurrence of the phenomenon of misuse of funds, and finally, the implementation of use of funds for infrastructure projects, information feedback and reporting system, the financial sector to respond to the use of funds to a regular or occasional check the focused review whether there is illegal misappropriation of funds, misappropriated human stranded behavior.Links to free papers Download Center http://eng.hi138.com
Third, strengthen enterprise infrastructure accounting measures.
1. Standardize accounting new enterprise accounting standards, the accounting staff should accurately grasp infrastructure accounting in Accounting Setup, "in CIP" accounting, fixed assets of the change of accounting method, the carry-over of funds as well as the completion of final accounts and establish new accounting processes, abandoned traditional project costing, accounting, respectively, according to the different nature of investment spending to deal with the relationship between good project budget and accounting, the establishment of a breakdown and auxiliary account, in order to ensure that the financial real-time monitoring of the management department of the project investment, standardize the final account of the preparation method, to ensure that accounting information is true, accurate and complete reaction to the project funding input and output conditions.
Improve the overall quality of the accountants. Enterprise infrastructure projects, showing the complexity and diversity of financial management and accounting professional knowledge and professional skills are more widely, the heavy workload of accounting, which requires accountants should have multidisciplinary expertise in various fields, such as economics, science of project cost, tax law, accounting and other enterprise with specialized infrastructure accounting for infrastructure projects, in order to reduce the flow of accounting and accounting costs complete amortization cost of the project carried forward, the completion of the financial accounts and other complex business, to ensure the stability and continuity of the accounting work, give full play to the accounting oversight functions, accountants should enhance their legal awareness and professional ethics, earnestly various infrastructural information collection, processing, handling, organize, and archive the same time to the competent authorities in a timely, accurate, truthfully submit accounting statements and accounting information to ensure the authenticity of infrastructure projects costing, and thus provide a reliable basis for business decisions, avoid decision-making blindness and randomness, the decision to minimize the risk.
All in all, the enterprises should attach importance to infrastructure finance management and accounting, through the establishment of a financial management system, improve the supervision and restriction mechanism, strengthen the management of funds, standardize accounting, improve accounting personnel quality of a series of measures to improve the deficiencies in the existing work to to control infrastructure costs, and to ensure the safety and integrity of corporate property and materials, the purpose of maintaining financial discipline, so as to ensure the smooth completion of the infrastructure projects the foundation.
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