建筑施工企業(yè)會(huì)計(jì)委派制探討中英文翻譯

1、建筑施工企業(yè)會(huì)計(jì)委派制探討中英文翻譯Construction enterprise accounting accreditation both in English and Chinese translation are discussed1建筑施工企業(yè)的特點(diǎn)1 the characteristics of the construction enterprises.建筑施工企業(yè)的特點(diǎn)是由其建筑產(chǎn)品的特點(diǎn)所決定的。建筑產(chǎn)品的特點(diǎn)主要有：(1)產(chǎn)品形態(tài)和功能的多樣化。產(chǎn)品形態(tài)和產(chǎn)品功能的多樣化，是指建設(shè)單位(業(yè)主)對(duì)自身要求目的不同，相應(yīng)要求建筑企業(yè)要建造不同樣式、不同功能的產(chǎn)品，如辦公樓、宿舍樓

2、、鋼鐵廠 等，它們?cè)谛问胶凸δ苌隙际墙厝徊煌摹?2)產(chǎn)品生產(chǎn)的周期長。一個(gè)建設(shè)項(xiàng)目從立項(xiàng)到勘察設(shè)計(jì)，從施工建設(shè)到試投產(chǎn)，少則需要兩三年，多則需要七八年，有的大型項(xiàng)目象三峽工程那樣需要十幾年。即使在施工階段，對(duì)建筑企業(yè)來講也比一般企業(yè)的產(chǎn)品周期要長得多。(3)產(chǎn)品地點(diǎn)的不固定性是建筑施工企業(yè)的又一大特點(diǎn)。建筑施工產(chǎn)品是由建設(shè)單位(業(yè)主)指定位置而建造生產(chǎn)的產(chǎn)品，它從根本上區(qū)別于其它工業(yè)產(chǎn)品可由生產(chǎn)商在固定的場(chǎng)地生產(chǎn) 制造產(chǎn)品。由于建筑產(chǎn)品生產(chǎn)的多樣性、生產(chǎn)周期長、產(chǎn)品不固定等特點(diǎn)，決定了建筑施工企業(yè)生產(chǎn)工藝多樣化，費(fèi)用支出長期化，會(huì)計(jì)核算復(fù)雜化。所以，建筑施工企業(yè)的特點(diǎn)造成了會(huì)計(jì)信息失真。Th

3、e characteristics of construction enterprises is decided by the special features of its building products. The characteristics of the construction products mainly include: (1) the morphology and the function of the product diversification. Product form and the diversification of product function, re

4、fers to the construction unit (owners) about their purpose different requirements, the corresponding requires construction companies to build the products of different styles, different functions, such as office building, dormitory building, steel mills, they are very different in form and function.

5、 (2) the product production cycle is long. A construction project from the project survey and design, from construction to try and put into operation, less need for two or three years and requires more in 78, some large projects like the three gorges project will need more than a decade. Even in the

6、 construction phase, for construction enterprise's product cycle is much longer than that in general enterprises. And the fluid (3) the product where is the another big characteristic of construction enterprises. Construction products are designated by the construction unit (owners) location and

7、 building products, it fundamentally different from other industrial products can be made by the producers in a fixed site production products. Due to the diversity of building products production, production cycle is long, characteristics of products are not fixed, determined the construction enter

8、prise production technology diversification, cost of long-term change, the accounting system more complicated. The characteristics of construction enterprises, therefore, cause the distortion of accounting information.2建筑施工企業(yè)的會(huì)計(jì)管理方式2 construction enterprise accounting management way2.1 集權(quán)式管理2.1 cent

9、ralised management采用本部集中管理的企業(yè)公司就只有一個(gè)賬套，所有項(xiàng)目的賬務(wù)都在公司同一賬套中處理，各項(xiàng)目的部門只負(fù)責(zé)編制項(xiàng)目成本報(bào)表并對(duì)項(xiàng)目成本進(jìn)行分析。By the department of centralized management company only one account, all accounts projects in the same account in the company set processing, various purpose department is responsible for the preparation of projec

10、t cost only report and analyze the project cost.集權(quán)式的優(yōu)點(diǎn)是公司總部可以隨時(shí)掌握公司各項(xiàng)目的成本情況，并對(duì)各項(xiàng)目的成本實(shí)行實(shí)時(shí)監(jiān)控和動(dòng)態(tài)管理，有利于公司加強(qiáng)財(cái)務(wù)管理。適用于公司本部及附近項(xiàng)目較多的企業(yè)。缺點(diǎn)是對(duì)外地項(xiàng)目的核算資料可能不及時(shí)，不能及時(shí)準(zhǔn)確地反映公司財(cái)務(wù)狀況，不利于企業(yè)的稅收籌劃。Centralised has the advantage of company headquarters can always grasp the objective cost, and implements real-time monitoring a

11、nd dynamic management for the purpose of cost, is beneficial to strengthen financial management. Suitable for company headquarters and the nearby projects more enterprises. Disadvantage is to project accounting information may not in time, can't timely and accurately reflect the company's fi

12、nancial situation, is not conducive to enterprise's tax planning.2.2 分權(quán)式管理2.2 distributed management分權(quán)式管理是公司各項(xiàng)目單獨(dú)開設(shè)賬套。每個(gè)獨(dú)立的項(xiàng)目都設(shè)有單獨(dú)的銀行賬號(hào)并單獨(dú)進(jìn)行相關(guān)的賬務(wù)處理，編制財(cái)務(wù)會(huì)計(jì)報(bào)表。最后由公司總部匯總各項(xiàng)目的財(cái)務(wù)報(bào)表。Distributed management is all the project set up separate accounts. Each individual project have separate bank accounts a

13、nd separately for the relevant accounting treatment, preparation of the financial and accounting statements. The last headquarters summary the purpose of financial statements by the company.分權(quán)式的優(yōu)點(diǎn)是減輕了公司總部的核算工作，有利于各項(xiàng)目部門及時(shí)準(zhǔn)確的反映其財(cái)務(wù)狀況，有利于公司的稅收籌劃。缺點(diǎn)是容易造成項(xiàng)目經(jīng)理權(quán)力過大，滋生腐敗。如果項(xiàng)目財(cái)務(wù)人員不能起好監(jiān)督作用并在管理中處于強(qiáng)勢(shì)的話，不利于公司的財(cái)務(wù)管

14、理。實(shí)行分權(quán)式要求公司對(duì)項(xiàng)目財(cái)務(wù)人員實(shí)行委派制。財(cái)務(wù)人員由公司考核，但要有相當(dāng)?shù)臋?quán)力并能保持良好的職業(yè)操守。適用于外地項(xiàng)目較多的施工企業(yè)。Distributed has the advantage of reduced the company's headquarters in accounting work, is beneficial to the project department timely and accurately reflect the financial situation, is advantageous to the company's tax pla

15、nning. Defect is likely to cause project manager too much power and corruption. If the project financial personnel can't good supervision role and was strong in the management, the company's financial management. A distributed request company implements accreditation system for project finan

16、cial personnel. Assessment of financial personnel by the company, but should have considerable power and can keep a good work ethic. Is suitable for the foreign project more construction enterprises.3實(shí)行會(huì)計(jì)委派制的必要性3 the necessity of implementing accounting accreditation建筑施工企業(yè)一般都有十幾個(gè)分公司、項(xiàng)目部，集團(tuán)公司提供資質(zhì)，為工程

17、的安全、質(zhì) 量、業(yè)主投訴等負(fù)責(zé)，靠收取分公司、項(xiàng)目部的管理費(fèi)生存。集團(tuán)公司是企業(yè)法人，分公司 不具有法人資格及相應(yīng)的民事權(quán)利，集團(tuán)公司是法律責(zé)任的最終承擔(dān)者，加強(qiáng)企業(yè)內(nèi)部管理，就必須提高分公司、項(xiàng)目部的會(huì)計(jì)核算質(zhì)量，提高企業(yè)會(huì)計(jì)信息的準(zhǔn)確性。集團(tuán)公司有必要對(duì)分公司的資金使用進(jìn)行控制，如果分公司、項(xiàng)目部不能做到工程款?？顚Ｓ?，出現(xiàn)債務(wù)糾紛等等問題，所有的法律責(zé)任都會(huì)轉(zhuǎn)嫁給集團(tuán)公司。集團(tuán)公司需要從源頭上抓起，把每一項(xiàng)工程控制到位，進(jìn)行成本核算、成本控制。一方面為項(xiàng)目經(jīng)理把關(guān)，另一方面要保證工程款 不能被分公司、項(xiàng)目部所挪用，這樣才能降低企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)。為及時(shí)、準(zhǔn)確的了解分公司、項(xiàng)目部的財(cái)務(wù)運(yùn)行情況

18、，在企業(yè)內(nèi)部實(shí)行會(huì)計(jì)委派制就顯得非常必要了，只有會(huì)計(jì)人員代表集團(tuán)公司更好地履行財(cái)務(wù)核算、財(cái)務(wù)監(jiān)督的職責(zé).才能提高企業(yè)會(huì)計(jì)信息的準(zhǔn)確性。Construction enterprises generally have a dozen branches, the project department, group company provide qualification, for project safety, quality, owner complaints etc, live on collection branch and project management fees. Group co

19、., LTD is a subsidiary enterprise as a legal person, shall have no legal person status and the corresponding civil rights, the group company is ultimately bear legal responsibility, strengthen the enterprise internal management, we must improve the quality of branch and project department of account

20、ing, improve the accuracy of accounting information. Branch group co., LTD. It is necessary to use of funds, if branch and project department can't do any special fund is special, the debt disputes, and so on, all the legal responsibility will be passed on to the group company. Group company nee

21、d to grab from fountainhead, each a project control in place, cost accounting and cost control. For project manager checks on the one hand, on the other hand to ensure that the project cannot be embezzlement by the branch office, project department, so as to reduce the financial risk of the enterpri

22、se. To timely and accurate understanding of branch, the financial operation of department, the enterprise internal implement the accounting accreditation is very necessary, only accounting personnel on behalf of the group company better to perform the duties of financial accounting and financial sup

23、ervision. To improve the accuracy of accounting information.4會(huì)計(jì)委派制中存在的問題4 the problems existing in the accounting accreditation.會(huì)計(jì)委派制的本意是加強(qiáng)對(duì)分公司、項(xiàng)目部的財(cái)務(wù)監(jiān)督，使總公司能夠降低財(cái)務(wù)風(fēng)險(xiǎn), 可真正實(shí)行起來難度大，效果也不如想象中的那么理想，主要體現(xiàn)在以下幾個(gè)方面：Accounting accreditation system is meant to strengthen the financial supervision of branch and p

24、rojects, and make the corporation can reduce financial risk, and can be difficult if adopted, the outcome is not as ideal as I thought, mainly embodied in the following aspects:(1)工程款給項(xiàng)目經(jīng)理挪用。由于委派會(huì)計(jì)對(duì)工程成本控制不到位，項(xiàng)目經(jīng)理把原本 屬于此項(xiàng)工程的工程款挪用到別的地方，造成工程到期無法完工，最終只能由總公司出資金把工程完成。(1) the appropriation of payments rela

25、ted to project manager. Due to the appointed accounting of project cost control does not reach the designated position, the project manager originally belong to the project due to divert to another place, cause project cannot be completed, due in the end can only finish the project by corporation ou

26、t of money.(2)債務(wù)訴訟案件多。項(xiàng)目經(jīng)理以公司名義向供應(yīng)商賒欠材料款，把債務(wù)留給總公司。訴訟案件多對(duì)于總公司不僅要支付許多意想不到的法院執(zhí)行款，而且負(fù)面影響也很大，名譽(yù)受損；總公司的賬戶常常被法院凍結(jié)，造成財(cái)務(wù)工作不順暢。易受分公司經(jīng)理、項(xiàng)目部經(jīng)理控制。(2) debt lawsuit. Project manager in the name of the company to suppliers credit material, leave the debt to the head office. Litigation for corporation should not onl

27、y pay more many unexpected ZhiHangKuan court, and the negative influence is very big also, reputation; Head office account was frozen by the court, often causing financial work is not smooth. Easily controlled by the branch manager, project department manager.(3)委派會(huì)計(jì)既受總公司的領(lǐng)導(dǎo)，同時(shí)也受分公司經(jīng)理的領(lǐng)導(dǎo)，跟分公司經(jīng)理接觸的 多

28、，如果不能跟分公司經(jīng)理處理好關(guān)系，在分公司也很難開展工作。(3) appointed accounting both by head office leaders, as well as the branch manager's leadership, to contact with branch manager, if you can't deal with branch managers, also it is difficult to work in branch.(4)總公司對(duì)委派會(huì)計(jì)管理力度不夠。對(duì)分公司經(jīng)理、項(xiàng)目部經(jīng)理的管理力度不夠，造成有許多分公司經(jīng)理、項(xiàng)目部經(jīng)理

29、拖欠總公司的管理費(fèi)，借款可以逾期不還，沒有制約分公司、項(xiàng)目部經(jīng)理的有效制度。對(duì)委派會(huì)計(jì)的管理力度不夠，委派會(huì)計(jì)不執(zhí)行公司財(cái)務(wù)制度， 沒有明確的獎(jiǎng)懲制度。(4) the head office to the appointed accounting management is not strong enough. The management of the branch manager, project department manager is not strong enough, cause there are a lot of branch manager, project departm

30、ent manager head office management fee in arrears, late payments, loan can not restrict effective system of branch and project department manager. Appointed accounting management is not strong enough, to delegate don't carry out company's financial accounting system, there is no clear reward

31、s and punishments system.5會(huì)計(jì)委派制的改進(jìn)措施(5) accounting accreditation of improvement measures5.1 選拔委派人員5.1 select assigned personnel上級(jí)主管單位在確定委派人員時(shí)，必須嚴(yán)格選拔，防止如何走后門進(jìn)來的人員作為委派人員。在選拔時(shí)，可以實(shí)行公開考試，在考試合格的基礎(chǔ)上，進(jìn)行政治思想調(diào)查，最后發(fā)放 任職資格證書。只有獲取了任職資格證書的人員才有資格做會(huì)計(jì)委派人員。The competent units in determining the assigned personnel, mu

32、st be selected strictly, prevent how to enter through the back door to come in as assigned personnel. In the selection, you can execute public examinations, on the basis of the test qualified, political thought survey, finally issued qualification certificates. Only obtained qualification certificat

33、e personnel are qualified for accounting personnel.5.2 提高委派人員的獎(jiǎng)金待遇5.2 improve the appointed personnel treatment.委派人員的工資可以分為兩個(gè)部分，一部分是基本工資，基本工資低于其他員工的標(biāo)準(zhǔn)； 而另一部是是獎(jiǎng)金，獎(jiǎng)金的發(fā)放要與會(huì)計(jì)人員的業(yè)績考核掛鉤。只要委派人員稱心稱職的工作，都可以拿到比較高的獎(jiǎng)金。會(huì)計(jì)委派人員的總體收入要高于其他員工收入的50%。這樣方可激勵(lì)他們認(rèn)真工作，對(duì)企業(yè)負(fù)責(zé)。Assigned personnel's salary can be divided int

34、o two parts, part is the basic salary, basic salary is lower than the standard of other employees; And the other one is is a bonus, bonuses tied to accounting personnel performance review. As long as the appointed personnel gratified competent work, can get higher bonus. Accounting personnel overall

35、 income 50% of their income than other employees. This may inspire them to work in earnest, responsible for the enterprise.5.3 委派人員工作職責(zé)5.3 delegating responsibilities.工作職責(zé)包括以下幾個(gè)方面：一是遵守財(cái)經(jīng)法規(guī)；二是按會(huì)計(jì)制度要求搞好會(huì)計(jì)核算， 保證會(huì)計(jì)信息質(zhì)量；三是搞好財(cái)務(wù)管理，制定本單位的財(cái)務(wù)收支計(jì)劃，為單位領(lǐng)導(dǎo)決策服務(wù)，當(dāng)好參謀；四是按時(shí)準(zhǔn)確提供財(cái)務(wù)信息和各種款項(xiàng)的上交工作。會(huì)計(jì)人員在工作中必須注意工作方法，對(duì)違規(guī)違紀(jì)行為要

36、耐心勸阻。勸阻無力要向委派單位報(bào)告。Job responsibilities include the following several aspects: one is to comply with financial laws and regulations; Second is according to the requirements of accounting on accounting, ensure the quality of accounting information; Third, do a good job in financial management, financi

37、al revenues and expenditures of the unit plan, leadership decision-making service for the unit, be a good staff; Four is to provide financial information accurately in time and all kinds of money to work. Accounting personnel in the work must pay attention to work method, patience advice for illegal

38、 behavior. Dissuade unable to report to delegate unit.5.4 委派人員的考核5.4 appoint personnel inspection.要定期對(duì)委派人員進(jìn)行考核。由委派人員管理機(jī)構(gòu)制定科學(xué)的考核辦法，對(duì)委派人員進(jìn)行定期考核，可分為日常考核和年度考核，日?？己擞袌?bào)表是否按規(guī)定及時(shí)上報(bào)，管理費(fèi)是否按照匯人工程款及時(shí)扣繳，向總公司借款到期是否及時(shí)歸還。年度考核根據(jù)會(huì)計(jì)人員的日?？己饲闆r形成書面考核結(jié)論，對(duì)委派人員的工作業(yè)績做出定性評(píng)價(jià)，并以此作為對(duì)其獎(jiǎng)懲、續(xù)聘和解聘的依據(jù)。To examine the regularly for assig

39、ned personnel. By delegating scientific assessmentmeasures, conduct regular assessment for assigned personnel, can be divided into the daily inspection and annual appraisal, daily inspection report whether promptly reported by the regulation, management fee is according to the hui people withheld project payment in time, due to home loan is returned in a timely manner. Annual appraisal form according to the accounting personnel daily inspection situation written appraisal conclusion, performance of delegating work to make qualitative evaluation, and use this as the basis of the rewards and