簡析建設(shè)工程項(xiàng)目財(cái)務(wù)管理存在的主要問題

1 建設(shè)工程項(xiàng)目財(cái)務(wù)管理中存在的主要問題1.1 建設(shè)工程項(xiàng)目財(cái)務(wù)管理意識(shí)薄弱，財(cái)務(wù)制度形同虛設(shè)對(duì)于企業(yè)而言，建設(shè)工程項(xiàng)目的財(cái)務(wù)管理制度制定是否完善，制度執(zhí)行是否有效，制度運(yùn)行過程中監(jiān)督體系是否健全，關(guān)鍵要看管理者是否能從根本上認(rèn)識(shí)到財(cái)務(wù)管理對(duì)整個(gè)建設(shè)工程項(xiàng)目的重要意義。而在實(shí)際工作中，管理者往往認(rèn)識(shí)不到財(cái)務(wù)管理在提高建設(shè)工程項(xiàng)目經(jīng)濟(jì)效益中的重要作用，財(cái)務(wù)管理意識(shí)薄弱，對(duì)財(cái)務(wù)人員不重視。主要表現(xiàn)在以下幾個(gè)方面：一是，很多管理者認(rèn)為企業(yè)經(jīng)濟(jì)效益的提高和利潤的多少完全取決于建設(shè)項(xiàng)目的多少，把所有心思放在獲取建設(shè)項(xiàng)目上，爭取盡可能的多投標(biāo)、多中標(biāo)。對(duì)于管理者而言，財(cái)務(wù)管理本身不產(chǎn)生任何效益，只是一個(gè)服務(wù)性部門。并且財(cái)務(wù)管理的很多制度在一定基礎(chǔ)上限制了管理者的權(quán)利，使管理者的各種消費(fèi)收到約束。管理者從內(nèi)心對(duì)財(cái)務(wù)管理具有抵觸心理，更何況去支持財(cái)務(wù)管理的相關(guān)制度。二是，很多施工企業(yè)的財(cái)務(wù)管理制度脫離自身實(shí)際條件，盲目照搬照抄其他企業(yè)的規(guī)章、制度和財(cái)務(wù)操作流程，制度和實(shí)際執(zhí)行嚴(yán)重脫節(jié)。由于不符合本企業(yè)的實(shí)際，在實(shí)際的操作過程中隨意執(zhí)行，缺乏統(tǒng)一的操作規(guī)范，財(cái)務(wù)制度形同虛設(shè)。三是，管理者對(duì)財(cái)務(wù)人員不夠重視。雖然財(cái)務(wù)管理本身不產(chǎn)生效益，但是財(cái)務(wù)崗位對(duì)管理者來說是敏感崗位，很多領(lǐng)導(dǎo)者將自己的親屬、親戚安排在財(cái)務(wù)崗位。而這些人員本身不具備從業(yè)資格證，并且能力有限。由于財(cái)務(wù)崗人員安排的隨意性，造成錯(cuò)賬假賬經(jīng)常出現(xiàn)，賬務(wù)操作不合理，會(huì)計(jì)信息不準(zhǔn)確，不能為管理者提供有利于決策的會(huì)計(jì)信息。此外，因財(cái)務(wù)人員素質(zhì)能力有限，主觀能動(dòng)性難以有效發(fā)揮，財(cái)務(wù)工作僅僅停留在簡單的做憑證、記賬、出報(bào)表等基本的操作層面上，難以實(shí)現(xiàn)管理的職能，難以實(shí)現(xiàn)財(cái)務(wù)管理制度水平的提高，更難以發(fā)揮財(cái)務(wù)管理在提高企業(yè)經(jīng)濟(jì)效益中的重要作用，如此惡性循環(huán)，管理者對(duì)財(cái)務(wù)管理更加不重視。11.2 缺乏有效的成本管理制度，成本管理混亂由于建設(shè)工程項(xiàng)目成本管理較為復(fù)雜，企業(yè)財(cái)務(wù)人員能力有限，再加上管理者對(duì)財(cái)務(wù)成本管理不夠重視，造成建設(shè)工程項(xiàng)目缺乏有效的成本管理制度，成本管理混亂。主要表現(xiàn)在以下幾個(gè)方面：一是，成本管理方法不完善。目前，我國對(duì)于成本管理缺乏統(tǒng)一的制度規(guī)定，成本管理的具體辦法由企業(yè)自身實(shí)際情況進(jìn)行制定。目前，很多企業(yè)的成本管理方法比較落后，方法比較簡單，大多采用根據(jù)工程造價(jià)和工程進(jìn)度來進(jìn)行收入和成本核算。由于各個(gè)施工企業(yè)的實(shí)際情況不同，加之缺乏統(tǒng)一、有效的成本管理制度，在實(shí)際成本管理中企業(yè)根據(jù)各個(gè)工程項(xiàng)目的內(nèi)容和特點(diǎn)指定成本管理方法，成效有限。二是，成本管理沒有做到責(zé)任和權(quán)利的有效結(jié)合?？茖W(xué)、有效、嚴(yán)密的成本管理方法需要有效的成本責(zé)任制度來保證其順利實(shí)施，否則成本管理流于形式，難以收到實(shí)效。目前，大多數(shù)施工企業(yè)建設(shè)工程項(xiàng)目的成本管理由項(xiàng)目經(jīng)理負(fù)責(zé)，而與成本管理相關(guān)的各個(gè)部門，例如技術(shù)部門、物資管理部門和施工部門并沒有清晰的責(zé)任制度。這樣，在施工過程中一旦出現(xiàn)成本上升或者成本管理失控的現(xiàn)象，難以追究到人，相應(yīng)的責(zé)任也沒有一定的部門和人員進(jìn)行負(fù)擔(dān)。此外，對(duì)于建設(shè)工程項(xiàng)目而言，有很多工程是隱蔽的，無法確定相應(yīng)的責(zé)任歸屬，出現(xiàn)成本不合理或者成本上升的現(xiàn)象時(shí)，通常就不了了之了，這對(duì)成本管理水平的提升是相當(dāng)不利的。三是，建設(shè)工程項(xiàng)目在施工過程中成本控制不嚴(yán)。建設(shè)施工是一個(gè)龐大而復(fù)雜的系統(tǒng)，項(xiàng)目的順利完工需要各個(gè)部門、所有人員的相互配合和協(xié)調(diào)。目前，很多建設(shè)工程項(xiàng)目在管理上無作為或者管理不善。在施工階段常常出現(xiàn)工人窩工、材料質(zhì)量不合格、材料領(lǐng)用無計(jì)劃，造成大量材料浪費(fèi)，設(shè)備使用不合理等現(xiàn)象，無形之中增加了項(xiàng)目支出。在施工過程中，迫于各方面的壓力，不得不趕進(jìn)度，造成項(xiàng)目成本的盲目增加，成本盲目上升，利潤迅速下滑。在施工后期，往往會(huì)計(jì)人員不參與施工項(xiàng)目的審核，成本核算需要的原始資料來源于有關(guān)部門提供的合同資料或者相關(guān)的支出單據(jù)，即便有些項(xiàng)目出現(xiàn)成本超支，其原因也無從查出，難以總結(jié)經(jīng)驗(yàn)教訓(xùn)，難以提出有效的成本改進(jìn)方法，不能避免類似情況的再次發(fā)生。21.3 財(cái)務(wù)人員的水平有待進(jìn)一步提高對(duì)于建設(shè)工程項(xiàng)目而言，通常施工周期比較長，很多項(xiàng)目都會(huì)涉及到跨年核算的問題。而且很多建設(shè)工程項(xiàng)目都是野外施工作業(yè)，流動(dòng)性較強(qiáng)，作業(yè)非標(biāo)準(zhǔn)化，會(huì)計(jì)資料的收集常常出現(xiàn)不完整、滯后的現(xiàn)象。財(cái)務(wù)人員核算需要的原始資料基本靠各個(gè)部門事后提供的各種原始單據(jù)，很多單據(jù)不完整甚至是不合理、不合法。這樣無形之中就加大了財(cái)務(wù)的核算難度，經(jīng)常造成財(cái)務(wù)賬目信息和工程的實(shí)際進(jìn)度相差較大。此外，建設(shè)工程項(xiàng)目發(fā)生的一些支出，難以區(qū)分是成本還是費(fèi)用，常出現(xiàn)一些費(fèi)用被成本化，這樣核算出的賬目成本難以反映真實(shí)的工程成本，得出的會(huì)計(jì)信息則失真。施工過程中往往存在諸多的不確定性，超出定額或臨時(shí)改變定額的現(xiàn)象也時(shí)有發(fā)生，原始單據(jù)變動(dòng)較大，如果相關(guān)人員不能將變動(dòng)的數(shù)據(jù)及時(shí)反饋給財(cái)務(wù)部門，造成會(huì)計(jì)信息嚴(yán)重失真。再次，建設(shè)工程項(xiàng)目獲得的收入根據(jù)會(huì)計(jì)準(zhǔn)則15號(hào)建造合同會(huì)計(jì)準(zhǔn)則執(zhí)行，該準(zhǔn)則規(guī)定對(duì)建設(shè)工程項(xiàng)目按照進(jìn)程進(jìn)行完工程度的估算，而這種估算方式往往依靠施工人員的主觀判斷，容易出現(xiàn)估算不準(zhǔn)確導(dǎo)致會(huì)計(jì)核算不準(zhǔn)確，導(dǎo)致人為調(diào)節(jié)收入和利潤等情況的發(fā)生。32 加強(qiáng)建設(shè)工程項(xiàng)目財(cái)務(wù)管理的對(duì)策2.1 建立財(cái)務(wù)管理信息系統(tǒng)，實(shí)現(xiàn)信息的統(tǒng)一、對(duì)稱針對(duì)建設(shè)工程項(xiàng)目分散、施工偏遠(yuǎn)、信息滯后的特點(diǎn)建立財(cái)務(wù)信息系統(tǒng)。充分利用現(xiàn)代信息技術(shù)對(duì)偏遠(yuǎn)地區(qū)采用無線網(wǎng)絡(luò)實(shí)現(xiàn)建設(shè)工程項(xiàng)目財(cái)務(wù)信息系統(tǒng)與建筑企業(yè)的財(cái)務(wù)信息系統(tǒng)的對(duì)接。在信息系統(tǒng)建立的過程中引用先進(jìn)的財(cái)務(wù)管理理念和方法，實(shí)現(xiàn)建筑企業(yè)與建設(shè)工程項(xiàng)目會(huì)計(jì)數(shù)據(jù)要素同步更新，使施工企業(yè)能夠及時(shí)獲得完整、準(zhǔn)確的會(huì)計(jì)資料，得到完整、準(zhǔn)確的會(huì)計(jì)信息。2.2 完善建設(shè)工程項(xiàng)目會(huì)計(jì)委派制度根據(jù)施工企業(yè)的行業(yè)特點(diǎn)，實(shí)行財(cái)務(wù)總監(jiān)、財(cái)務(wù)部長下管一級(jí)和直接委派會(huì)計(jì)人員等形式的會(huì)計(jì)委派制度。建立健全建設(shè)工程項(xiàng)目委派會(huì)計(jì)人員的管理制度，包括選拔聘任制度、重大事項(xiàng)報(bào)告制度、業(yè)務(wù)考核制度、定期輪崗換崗制度、崗位職責(zé)制度、繼續(xù)教育制度、獎(jiǎng)懲制度、激勵(lì)約束制度等。建立健全建設(shè)工程項(xiàng)目內(nèi)部會(huì)計(jì)監(jiān)控體系。2.3 建立健全有效的內(nèi)部控制體系健全有效的會(huì)計(jì)監(jiān)督控制體系是保證各項(xiàng)財(cái)務(wù)管理制度有效運(yùn)行的基礎(chǔ)，內(nèi)部監(jiān)控體系的建立可以從以下幾個(gè)方面努力：一是，建立合理的財(cái)務(wù)審批制度和崗位分離制度，明確崗位職責(zé)，防止領(lǐng)導(dǎo)個(gè)人行為導(dǎo)致整個(gè)監(jiān)控體系的失控。二是，加強(qiáng)內(nèi)部人員的管理，可以請會(huì)計(jì)師事務(wù)所評(píng)價(jià)內(nèi)部控制體系，并請其出具建議書改進(jìn)內(nèi)部控制機(jī)制。三是，建立施工企業(yè)籌資、投資內(nèi)部會(huì)計(jì)控制審批制度，嚴(yán)格執(zhí)行集中審批制度，防止企業(yè)因過度投資或無序籌資造成資金浪費(fèi)。此外要重視財(cái)務(wù)人員，提高財(cái)務(wù)人員的地位，防止其邊緣化。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, Chinas 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 p