简析建设工程项目财务管理存在的主要问题(共4页)

精选优质文档-倾情为你奉上1 建设工程项目财务管理中存在的主要问题1.1 建设工程项目财务管理意识薄弱，财务制度形同虚设对于企业而言，建设工程项目的财务管理制度制定是否完善，制度执行是否有效，制度运行过程中监督体系是否健全，关键要看管理者是否能从根本上认识到财务管理对整个建设工程项目的重要意义。而在实际工作中，管理者往往认识不到财务管理在提高建设工程项目经济效益中的重要作用，财务管理意识薄弱，对财务人员不重视。主要表现在以下几个方面：一是，很多管理者认为企业经济效益的提高和利润的多少完全取决于建设项目的多少，把所有心思放在获取建设项目上，争取尽可能的多投标、多中标。对于管理者而言，财务管理本身不产生任何效益，只是一个服务性部门。并且财务管理的很多制度在一定基础上限制了管理者的权利，使管理者的各种消费收到约束。管理者从内心对财务管理具有抵触心理，更何况去支持财务管理的相关制度。二是，很多施工企业的财务管理制度脱离自身实际条件，盲目照搬照抄其他企业的规章、制度和财务操作流程，制度和实际执行严重脱节。由于不符合本企业的实际，在实际的操作过程中随意执行，缺乏统一的操作规范，财务制度形同虚设。三是，管理者对财务人员不够重视。虽然财务管理本身不产生效益，但是财务岗位对管理者来说是敏感岗位，很多领导者将自己的亲属、亲戚安排在财务岗位。而这些人员本身不具备从业资格证，并且能力有限。由于财务岗人员安排的随意性，造成错账假账经常出现，账务操作不合理，会计信息不准确，不能为管理者提供有利于决策的会计信息。此外，因财务人员素质能力有限，主观能动性难以有效发挥，财务工作仅仅停留在简单的做凭证、记账、出报表等基本的操作层面上，难以实现管理的职能，难以实现财务管理制度水平的提高，更难以发挥财务管理在提高企业经济效益中的重要作用，如此恶性循环，管理者对财务管理更加不重视。11.2 缺乏有效的成本管理制度，成本管理混乱由于建设工程项目成本管理较为复杂，企业财务人员能力有限，再加上管理者对财务成本管理不够重视，造成建设工程项目缺乏有效的成本管理制度，成本管理混乱。主要表现在以下几个方面：一是，成本管理方法不完善。目前，我国对于成本管理缺乏统一的制度规定，成本管理的具体办法由企业自身实际情况进行制定。目前，很多企业的成本管理方法比较落后，方法比较简单，大多采用根据工程造价和工程进度来进行收入和成本核算。由于各个施工企业的实际情况不同，加之缺乏统一、有效的成本管理制度，在实际成本管理中企业根据各个工程项目的内容和特点指定成本管理方法，成效有限。二是，成本管理没有做到责任和权利的有效结合。科学、有效、严密的成本管理方法需要有效的成本责任制度来保证其顺利实施，否则成本管理流于形式，难以收到实效。目前，大多数施工企业建设工程项目的成本管理由项目经理负责，而与成本管理相关的各个部门，例如技术部门、物资管理部门和施工部门并没有清晰的责任制度。这样，在施工过程中一旦出现成本上升或者成本管理失控的现象，难以追究到人，相应的责任也没有一定的部门和人员进行负担。此外，对于建设工程项目而言，有很多工程是隐蔽的，无法确定相应的责任归属，出现成本不合理或者成本上升的现象时，通常就不了了之了，这对成本管理水平的提升是相当不利的。三是，建设工程项目在施工过程中成本控制不严。建设施工是一个庞大而复杂的系统，项目的顺利完工需要各个部门、所有人员的相互配合和协调。目前，很多建设工程项目在管理上无作为或者管理不善。在施工阶段常常出现工人窝工、材料质量不合格、材料领用无计划，造成大量材料浪费，设备使用不合理等现象，无形之中增加了项目支出。在施工过程中，迫于各方面的压力，不得不赶进度，造成项目成本的盲目增加，成本盲目上升，利润迅速下滑。在施工后期，往往会计人员不参与施工项目的审核，成本核算需要的原始资料来源于有关部门提供的合同资料或者相关的支出单据，即便有些项目出现成本超支，其原因也无从查出，难以总结经验教训，难以提出有效的成本改进方法，不能避免类似情况的再次发生。21.3 财务人员的水平有待进一步提高对于建设工程项目而言，通常施工周期比较长，很多项目都会涉及到跨年核算的问题。而且很多建设工程项目都是野外施工作业，流动性较强，作业非标准化，会计资料的收集常常出现不完整、滞后的现象。财务人员核算需要的原始资料基本靠各个部门事后提供的各种原始单据，很多单据不完整甚至是不合理、不合法。这样无形之中就加大了财务的核算难度，经常造成财务账目信息和工程的实际进度相差较大。此外，建设工程项目发生的一些支出，难以区分是成本还是费用，常出现一些费用被成本化，这样核算出的账目成本难以反映真实的工程成本，得出的会计信息则失真。施工过程中往往存在诸多的不确定性，超出定额或临时改变定额的现象也时有发生，原始单据变动较大，如果相关人员不能将变动的数据及时反馈给财务部门，造成会计信息严重失真。再次，建设工程项目获得的收入根据会计准则15号建造合同会计准则执行，该准则规定对建设工程项目按照进程进行完工程度的估算，而这种估算方式往往依靠施工人员的主观判断，容易出现估算不准确导致会计核算不准确，导致人为调节收入和利润等情况的发生。32 加强建设工程项目财务管理的对策2.1 建立财务管理信息系统，实现信息的统一、对称针对建设工程项目分散、施工偏远、信息滞后的特点建立财务信息系统。充分利用现代信息技术对偏远地区采用无线网络实现建设工程项目财务信息系统与建筑企业的财务信息系统的对接。在信息系统建立的过程中引用先进的财务管理理念和方法，实现建筑企业与建设工程项目会计数据要素同步更新，使施工企业能够及时获得完整、准确的会计资料，得到完整、准确的会计信息。2.2 完善建设工程项目会计委派制度根据施工企业的行业特点，实行财务总监、财务部长下管一级和直接委派会计人员等形式的会计委派制度。建立健全建设工程项目委派会计人员的管理制度，包括选拔聘任制度、重大事项报告制度、业务考核制度、定期轮岗换岗制度、岗位职责制度、继续教育制度、奖惩制度、激励约束制度等。建立健全建设工程项目内部会计监控体系。2.3 建立健全有效的内部控制体系健全有效的会计监督控制体系是保证各项财务管理制度有效运行的基础，内部监控体系的建立可以从以下几个方面努力：一是，建立合理的财务审批制度和岗位分离制度，明确岗位职责，防止领导个人行为导致整个监控体系的失控。二是，加强内部人员的管理，可以请会计师事务所评价内部控制体系，并请其出具建议书改进内部控制机制。三是，建立施工企业筹资、投资内部会计控制审批制度，严格执行集中审批制度，防止企业因过度投资或无序筹资造成资金浪费。此外要重视财务人员，提高财务人员的地位，防止其边缘化。The 1 main problems of financial management in construction project1.1 construction project financial management consciousness is weak, the financial system uselessFor businesses, construction project financial management system the establishment is perfect, system implementation is effective, system operation process in supervise system is not perfect, the key is to look at the management is fundamentally realize the important significance of financial management of the whole construction project. In practice, managers often do not recognize the financial management of an important role in improving the economic benefit of construction project, financial management consciousness is weak, do not pay attention to the financial personnel. Mainly manifested in the following aspects: is that many managers that improve the economic benefits of the enterprise and profit much depends entirely on construction projects, all of your mind on project construction, strive for as far as possible the multi bid, is more successful. For managers, financial management itself does not produce any benefits, only a service department. And a lot of system of financial management on the basis of limiting the management rights, received all kinds of consumption constraints enable managers. Managers have psychological conflict from the heart of the financial management, and to support the financial management system. Second, the financial management system of a lot of construction enterprises from their own actual conditions and blindly copy other enterprises regulations , system and financial operation process, system and the actual implementation of the serious gap. Due to the lack of compliance with the reality of the enterprise, in the actual operating process of arbitrary enforcement, lack of unified standards for the operation and financial system useless. The three is that managers do not pay enough attention to the financial personnel. Although financial management itself does not produce benefits, but the financial position of managers is sensitive positions, many leaders will arrange their relatives, relatives in financial positions. This staff does not have the qualification certificate, and the limited capacity. Due to randomness of the financial post personnel arrangements, resulting in wrong accounts accounts often appear, unreasonable accounting operation, accounting information is not accurate, not for managers to provide conducive to the decision of the accounting information. In addition, because of the ability of financial personnel quality Co., subjective initiative to effectively play, financial work just to stay in the simple do vouchers, accounting, statements and other basic operating level, it is difficult to realize the management function, it is difficult to achieve the improvement of the level of financial management system, more difficult to play the role of financial management in improving the economic efficiency of enterprises in the important role, so the vicious circle, managers of financial management more do not attach importance to. 11.2 the lack of effective cost management system, cost managementBecause of the construction project cost management is comparatively complicated, enterprise finance staff capacity is limited, coupled with the management do not pay enough attention to the financial cost management, resulting in a lack of effective cost management system of construction project and cost management confusion. Mainly in the following aspects: first, the method of cost management is not perfect. At present, China's cost management is lack of unified regulations, specific measures of cost management are formulated by the actual situation of the enterprises. At present, the method of cost management in many enterprises is relatively backward, the method is relatively simple, mostly used for income and cost accounting according to the project cost and project schedule. Due to the different actual situation of all construction enterprises, coupled with the lack of unified and effective cost management system, in the actual cost management in enterprise cost management method according to the contents and characteristics of each project specified, with limited success. Two, no effective cost management combine responsibilities and rights. Scientific, effective and strict cost management methods require effective cost responsibility system to ensure its smooth implementation, otherwise the cost management becomes a mere formality, it is difficult to receive the actual results. At present, most of the construction enterprise construction project cost management by project manager responsible, and and costs related to the management of various departments, such as the technology department, materials management departments and construction departments did not clear the responsibility system. In this way, in the construction process, once the cost rise or cost management out of control phenomenon, it is difficult to be investigated, the corresponding responsibility does not have a certain department and personnel burden. In addition, for construction projects, many projects are hidden, unable to determine the corresponding responsibility attribution, unreasonable cost or cost rise phenomenon usually end up with nothing definite, which is enhance the level of cost management is very disadvantageous. Three, the construction project in the construction process of cost control is not strict. Construction is a huge and complex system, the successful completion of the project requires all departments, all personnel coordination and coordination. At present, a lot of construction projects in the management of non - or poor management. In the construction phase often appear unqualified workers idling of the labour force, the quality of materials, materials with no plan, resulting in substantial waste of materials, equipment use unreasonable phenomena, such as, aeriform in increased expenditure items. In the process of construction, under the pressure of all aspects, had to catch up with the progress of the project cost of the blind increase, the cost blind rise, profit margins. In the later period of construction, often accounting personnel does not participate in the audit of the construction project, cost accounting needs primary sources of information from the relevant departments to provide the contract data or related payment document, even if some projects cost overruns, the reason have no way to find out, is difficult to summarize experiences and lessons, it is difficult to put forward the methods to improve the effective cost and cannot be avoided a similar situation from happening again.专心-专注-专业