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境外项目受所在国政治、经济、文化等方面的影响,具有不确定因素多、经营风险大等特点,项目施工不是简单的在作业位置上从国内转移到国外,而是面对一个全新的、复杂多变的外部环境。如何建立一套适合企业特点的境外财务管理体系,更加有效地监管境外项目财务状况,及时准确反映项目经营成果,提升项目财务管控能力,成为走出去企业急需解决的问题。
Overseas projects are subject to the political, economic and cultural impacts of the country where they are located. Due to their uncertainties and large operating risks, the project construction is not simply transferred from home to abroad in the homework position, but rather to face a brand new, Complex and changeable external environment. How to establish a set of overseas financial management system that suits the characteristics of enterprises, to monitor the financial status of overseas projects more effectively, to timely and accurately reflect the operation results of the projects and to enhance the financial control ability of the projects has become an urgent problem to be solved for the enterprises going abroad.