论文部分内容阅读
企业基本建设会计,担负着监督反映企业专项基本建设资金的重任。如何充分发挥其职能,强化资金管理,控制工程造价,努力提高投资效益,是一个值得重视的问题。目前在这个方面存在的主要问题:一是建设项目前期财务论证不充分,凭“长官意志”决策,存在短期行为;二是缺乏必要的财务监督手段,财务人员对情况若明若暗,往往凭主管领导一句话办事,资金失控时有发生;三是缺少熟练审核工程预决算的技术,施工单位多算重算工程量,高套定额,提高取费标准的情况时有发生;四是受“大锅饭”的思想影响,有时出现将维修费挤入新建项目。现针对以上存在的问题。结合自己多年实践,谈点粗浅认识。一、基建财务会计必须积极参与建设项目的可行性研究,当好领导的参谋。基建部门的财会人员掌握着很多
Enterprise basic construction accounting, is responsible for monitoring the company reflects the special capital construction of the important task. How to give full play to its functions, strengthen fund management, control construction costs and strive to improve investment returns is a problem worth attention. At present, there are major problems in this respect: First, there is not enough financial argument in the early stage of construction projects; short-term behavior exists on the basis of “executive will” decision; second, there is a lack of necessary financial supervision means. Third, there is a lack of skilled audit project budget, the construction unit to re-calculate the amount of engineering, high sets of quotas to raise the standard fees take place from time to time; Fourth, by the “big pot” Thought impact, sometimes appear to squeeze maintenance costs into new projects. Now for the above problems. With their own practice for many years, talking about superficial understanding. First, the infrastructure finance and accounting must actively participate in the feasibility study of construction projects, a good leader of the staff. The infrastructure department’s accounting staff hold a lot