財務會計職能在工程總承包業(yè)務中的作用探析中英文對照

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1、 關(guān)于財務會計職能在工程總承包業(yè)務中的作用的探析 中英文對照 About the financial and accounting functions in the analysis of the role of engineering general contracting business. In both Chinese and English 　　工程總承包模式是通過優(yōu)化設計與施工集成，使設計方案更加合理，降低工程成本，節(jié)省業(yè)主大量精力和建設管理費用，基本消除業(yè)主工程建設工期風險、質(zhì)量風險和追加投資風險，因此工程總承 Engineering general c

2、ontracting mode is by optimizing the design and construction integration, make a design more reasonable, reduce the engineering cost, construction management cost, save the owner a lot of energy and basically eliminated the owner project construction time limit for a project risk, quality risk and i

3、ncrease investment risk, so the engineering contractor 包模式成為越來越多的發(fā)包人在建設項目時的首選模式。工程總承包項目方式很多，EPC、PC、E+PC、PMC+EPC等等。 Packet mode become more and more clients preferred mode in construction projects. Engineering general contracting project, EPC, PC, E + PC, PMC + EPC and so on. 　　工程總

4、承包財務會計是項目管理體系的組成部分，按照建造合同準則要求，一般以單體工程項目做為核算對象，通過一系列會計程序，在公司統(tǒng)一的核算體系中進行非獨立核算，反映工程總承包業(yè) Financial accounting of the general contractor is part of the project management system, according to a construction contract standards requirements, general with single project as an accounting object, through a

5、series of accounting procedures, in the companys unified accounting system in the independent accounting, reflect the engineering general contracting industry 務的經(jīng)濟活動。利用會計核算結(jié)果形成的各種會計信息，即實際發(fā)生值與工程概算作比較，分析和評價工程概算執(zhí)行情況，促使工程總承包項目管理人員檢查經(jīng)濟活動的合規(guī)性，分析得失、總結(jié)經(jīng)驗、 Of economic activity. Use of all kind

6、s of accounting information, accounting results form the actual value and engineering budgetary estimate of comparison, analysis and evaluation of engineering budget execution, prompted engineering general contracting project management personnel to check the compliance of economic activity, analysi

7、s of gain and loss, sum up experience, 挖掘潛力、加強管理、提高項目效益。 Mining potential, strengthen management, improve the efficiency of the project. 　　由于工程總承包項目具有建筑產(chǎn)品生產(chǎn)流動性、結(jié)構(gòu)復雜性、成品單件性、結(jié)算周期長的一切特點，因此工程總承包財務會計應貫穿于工程總承包經(jīng)濟活動的全過程，完整、連續(xù)、綜合的用價值量 Because the engineering general contracting project

8、has production of liquid, the structure complexity, building products finished ChanJianXing, settlement cycle long all characteristics, so the financial accounting of the general contractor should run through the whole process of economic activities of the general contractor, integrated, continuous,

9、 comprehensive use of value 的方式輸出工程總承包項目經(jīng)濟活動的結(jié)果。為評價工程總承包項目的經(jīng)營業(yè)績和做出各種決策提供會計信息。 The way the output engineering general contracting project results of economic activities. To evaluate the engineering general contracting project management performance and provide accounting information to

10、 make various decisions. 　　實務中，能夠承攬工程總承包項目的公司均是具備相當資質(zhì)、條件大型、中型企業(yè)，這類企業(yè)擁有較為完備的內(nèi)部控制制度和業(yè)務流程，工程總承包財務會計的反映職能發(fā)揮較好，應加強監(jiān)督職能 Practice, can the engineering general contracting project contracting companies are quite qualified, conditions of large and medium-sized enterprises, which have relatively comple

11、te internal control system and business process, financial accounting of the general contractors better reflect the function display, should strengthen the supervision function 中的管理會計職能，促進總承包項目效益提升。 The management accounting function, promote the general contracting project efficiency

12、 gains. 　　工程結(jié)算是工程項目的特色業(yè)務，工程成本管理與核算是工程項目財務會計業(yè)務的重中之重，本文根據(jù)實務操作經(jīng)驗，談談關(guān)于發(fā)揮好工程總承包項目財務會計的職能作用對工程項目管理的重要意 Engineering settlement is characteristic of the project, project cost accounting and management is the key of the engineering project financial accounting business, according to the practical oper

13、ation experience, talk about playing good engineering general contracting project the functions of financial accounting in project management the important meaning 義。 Righteousness. 　　1.工程結(jié)算是對已完工工程量的工程價款清算行為。總承包項目建設周期長、耗用資金數(shù)額大。為使工程總承包項目能在項目進展過程耗用的資金能夠得到及時補償，需對工程價款進行備料款結(jié)算 1. The

14、 engineering settlement of completed project the project quantity the price settlement. General contracting of project construction cycle is long, large amount cost money. For the engineering general contracting project in the project development cost of capital can be compensated in time, preparati

15、on should be carried out for the construction price settlement 、進度款結(jié)算、竣工決算。工程總承包財務會計側(cè)重于反映過去已發(fā)生的信息，而對于工程結(jié)算則應加強管理會計的分析、預測職能，利用歷史資料及其他相關(guān)信息，分析合同中相關(guān)經(jīng)濟條款、已完工 , progress payment and settlement, completion final accounts. Engineering general contracting focuses on financial accounting reflect

16、s the information in the past has been, for the engineering settlement, should strengthen the function of management accounting analysis, forecasting, using historical data and other related information, analysis of relevant economic terms in the contract, have been completed 程量、已收款，未來預計

17、需要的資金量等，為相關(guān)方提供總承包項目資金平衡過程分析，促使相關(guān)方有效地規(guī)劃參與工程結(jié)算的人、財、物配置方案，加快總包結(jié)算進程的同時應加快分包結(jié)算進程，只 Cheng, has been receiving, the future is expected to take the amount of capital, etc., for related party to provide general contracting project funds balance process analysis, to related parties effectively planning inv

18、olved in the project settlement, and configuration scheme, should speed up the process of the contractor and settlement, and at the same time to speed up the subcontract settlement process, only 有將總、分包款項如數(shù)結(jié)清，才意味著項目獲得的利潤最終實現(xiàn)，避免經(jīng)營風險。 There will always, subcontract settlement the payment

19、 amount, just mean project profits eventually, avoid business risks. 　　2.工程成本管理的目的，在于通過各種成本管理的手段，達到最低目標成本。實務中，存在成本管理“三重三輕”普遍問題，即重核算、重施工成本、重財務人員的管理，輕管理、輕采購成本、工 2. The purpose of the project cost management, is through a variety of means of cost management, achieve the lowest cost. Cost managem

20、ent practice, "the triple three light" a common problem, namely the weight calculation, construction cost, the financial personnel management, light, light purchase cost, management work 藝成本和質(zhì)量成本、輕非財務人員的日常管理。因此，應協(xié)調(diào)成本管理與其他經(jīng)營管理的關(guān)系，形成全面成本管理的局面，即成本管理與優(yōu)化設計、技術(shù)創(chuàng)新、材料供應、機械設備配置與改造、工程調(diào) Art cost

21、and quality cost, light non-financial personnel daily management. Therefore, we should coordinate the relationship between the cost management and other management, form a comprehensive cost management, cost management and optimization design, technical innovation, material supply, equipment configu

22、ration and retrofit, engineering 度組織等各方面管理工作相結(jié)合，運用預測與決策方法、目標管理方法、不確定性分析方法等，提高工程總承包項目的總體經(jīng)營管理水平的同時，達成工程成本管理的目的。 Combined degrees in areas such as organization management, forecast and decision method, target management method, uncertainty analysis methods, improve the overall management

23、 level of engineering general contracting project, to achieve the purpose of the project cost management. 　　3.采購成本在工程總承包項目中占有較大比重，對材料費用的核算屬于事后反映，財務應在項目實施前和實施過程中關(guān)注關(guān)鍵控制設備與材料監(jiān)控計劃的策劃和落實，對于影響項目關(guān)鍵節(jié)點的設備 3. Purchasing cost occupies a large proportion in the engineering general contracting project, on

24、 the material cost accounting belong to afterwards reflection of financial should be before the project implementation and implementation of key control equipment and materials in the process of planning and implement the monitoring plan, affecting the project key node devices 和材料，重點關(guān)注招標

25、、合同、監(jiān)造、供貨、催交催運等各環(huán)節(jié)是否銜接有序，通過系統(tǒng)的管理會計方法分析由此造成的材料費用節(jié)超情況，迅速與相關(guān)方進行溝通，達到節(jié)約采購資金成本、促使采購 And materials, focusing on bidding, contract, supervision, supplies, whether call rush shipment and so on each link cohesion in order, through the system of management accounting methods to analyze the resulting materi

26、al cost section super, rapid communication with related parties, save the purchasing cost of capital, to purchase 量均衡、到貨與項目進度匹配，財務與業(yè)務融合，實現(xiàn)采購成本效益的局面。 Matching with the project schedule, quantity balance, the arrival of the financial and business integration, the implementation of procu

27、rement cost effective. 　　4.分包成本是工程總承包項目中的主要成本，是控制總承包成本的關(guān)鍵成本。應通過事前控制發(fā)揮管理會計的參與經(jīng)濟決策職能。在分包合同簽訂之前應針對營業(yè)稅和增值稅的稅收政策，明確不同 4. The subcontract cost is the major cost in engineering general contracting project, is the key of cost control of general contracting costs. Should through the beforehand control

28、 use management accounting involved in economic policymaking. Before signed the sub-contract shall be according to the business tax and value-added tax policy, clearly different 稅種的總承包項目工程分包模式是否包含甲供材；明確分包方稅金自行繳納還是代扣代繳，以及明確代扣代繳的方式；明確化解預付款支付風險的方式。在分包合同執(zhí)行過程中通過及時足額扣回預付款 Kind of general co

29、ntracting project subcontracting model will contain which provided material; Clear subcontractors taxes to pay or withholding, and clear way of withholding; Clearly resolve the risk of the advance payment under the way. Execution of the subcontract by wages advance payment timely 、代扣代繳稅金

30、、各類保證金發(fā)揮工程總承包財務會計的反映和監(jiān)督職能，與管理會計職能相得益彰。 , withholding taxes, all kinds of deposits exert a reflection of the financial accounting of the general contractor and supervision function, and management accounting functions. 　　5.工程總承包項目總、分包竣工決算完畢，進行相關(guān)的經(jīng)濟分析評價和考核責任單位的經(jīng)營業(yè)績，發(fā)揮管理會計的考核評價職能。 5. Total en

31、gineering general contracting project, the subcontract completion final accounts, make economic analysis and evaluation and assessment of the relevant responsible units operating performance, management accounting evaluation functions into full play. 　　隨著工程總承包業(yè)務越來越成為發(fā)包方和承包商樂于選擇的項目承包模式，要在實踐中充分發(fā)揮工

32、程總承包業(yè)務的財務會計職能，為內(nèi)、外部會計信息使用者提供高品質(zhì)的信息，促進工程總承包項 As project general contracting business more and more become the party awarding contract and the contractor is willing to choose project contracting mode, to give full play to the project general contracting business in practice of financial accounting

33、function, provides the high quality for the internal and external accounting information user information, promote the project general contracting 目部提升管理水平，為實現(xiàn)工程總承包項目的最終利益發(fā)揮應有的作用。 Eye department improve the management level, to achieve engineering general contracting projects ultimate interests play a proper role.