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1、关于财务会计职能在工程总承包业务中的作用的探析中英文对照About the financial and accounting functions in the analysis of the role of engineering general contracting business. In both Chinese and English 工程总承包模式是通过优化设计与施工集成，使设计方案更加合理，降低工程成本，节省业主大量精力和建设管理费用，基本消除业主工程建设工期风险、质量风险和追加投资风险，因此工程总承Engineering general contracting mode is
2、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 increase investment
3、risk, so the engineering contractor 包模式成为越来越多的发包人在建设项目时的首选模式。工程总承包项目方式很多，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. 工程总承包财务会计是项目管理体系的组成部分，按照建造合同准则要求，一般以单体工程项目做为
4、核算对象，通过一系列会计程序，在公司统一的核算体系中进行非独立核算，反映工程总承包业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 series of accounting procedures, in the compa
5、nys unified accounting system in the independent accounting, reflect the engineering general contracting industry 务的经济活动。利用会计核算结果形成的各种会计信息，即实际发生值与工程概算作比较，分析和评价工程概算执行情况，促使工程总承包项目管理人员检查经济活动的合规性，分析得失、总结经验、Of economic activity. Use of all kinds of accounting information, accounting results form the actu
6、al 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, analysis of gain and loss, sum up experience, 挖掘潜力、加强管理、提高项目效益。Minin
7、g potential, strengthen management, improve the efficiency of the project. 由于工程总承包项目具有建筑产品生产流动性、结构复杂性、成品单件性、结算周期长的一切特点，因此工程总承包财务会计应贯穿于工程总承包经济活动的全过程，完整、连续、综合的用价值量Because the engineering general contracting project has production of liquid, the structure complexity, building products finished ChanJian
8、Xing, 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, comprehensive use of value 的方式输出工程总承包项目经济活动的结果。为评价工程总承包项目的经营业绩和做出各种决策提供会计信息。The way th
9、e output engineering general contracting project results of economic activities. To evaluate the engineering general contracting project management performance and provide accounting information to make various decisions. 实务中，能够承揽工程总承包项目的公司均是具备相当资质、条件大型、中型企业，这类企业拥有较为完备的内部控制制度和业务流程，工程总承包财务会计的反映职能发挥较好
10、，应加强监督职能Practice, can the engineering general contracting project contracting companies are quite qualified, conditions of large and medium-sized enterprises, which have relatively complete internal control system and business process, financial accounting of the general contractors better reflect t
11、he function display, should strengthen the supervision function 中的管理会计职能，促进总承包项目效益提升。The management accounting function, promote the general contracting project efficiency gains. 工程结算是工程项目的特色业务，工程成本管理与核算是工程项目财务会计业务的重中之重，本文根据实务操作经验，谈谈关于发挥好工程总承包项目财务会计的职能作用对工程项目管理的重要意Engineering settlement is character
12、istic of the project, project cost accounting and management is the key of the engineering project financial accounting business, according to the practical operation experience, talk about playing good engineering general contracting project the functions of financial accounting in project manageme
13、nt the important meaning 义。Righteousness. 1.工程结算是对已完工工程量的工程价款清算行为。总承包项目建设周期长、耗用资金数额大。为使工程总承包项目能在项目进展过程耗用的资金能够得到及时补偿，需对工程价款进行备料款结算1. The engineering settlement of completed project the project quantity the price settlement. General contracting of project construction cycle is long, large amount cost
14、money. For the engineering general contracting project in the project development cost of capital can be compensated in time, preparation should be carried out for the construction price settlement 、进度款结算、竣工决算。工程总承包财务会计侧重于反映过去已发生的信息，而对于工程结算则应加强管理会计的分析、预测职能，利用历史资料及其他相关信息，分析合同中相关经济条款、已完工, progress pay
15、ment and settlement, completion final accounts. Engineering general contracting focuses on financial accounting reflects the information in the past has been, for the engineering settlement, should strengthen the function of management accounting analysis, forecasting, using historical data and othe
16、r related information, analysis of relevant economic terms in the contract, have been completed 程量、已收款，未来预计需要的资金量等，为相关方提供总承包项目资金平衡过程分析，促使相关方有效地规划参与工程结算的人、财、物配置方案，加快总包结算进程的同时应加快分包结算进程，只Cheng, has been receiving, the future is expected to take the amount of capital, etc., for related party to provide
17、general contracting project funds balance process analysis, to related parties effectively planning involved 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 有将
18、总、分包款项如数结清，才意味着项目获得的利润最终实现，避免经营风险。There will always, subcontract settlement the payment amount, just mean project profits eventually, avoid business risks. 2.工程成本管理的目的，在于通过各种成本管理的手段，达到最低目标成本。实务中，存在成本管理“三重三轻”普遍问题，即重核算、重施工成本、重财务人员的管理，轻管理、轻采购成本、工2. The purpose of the project cost management, is through
19、 a variety of means of cost management, achieve the lowest cost. Cost management practice, the triple three light a common problem, namely the weight calculation, construction cost, the financial personnel management, light, light purchase cost, management work 艺成本和质量成本、轻非财务人员的日常管理。因此，应协调成本管理与其他经营管理
20、的关系，形成全面成本管理的局面，即成本管理与优化设计、技术创新、材料供应、机械设备配置与改造、工程调Art cost 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 desig
21、n, technical innovation, material supply, equipment configuration and retrofit, engineering 度组织等各方面管理工作相结合，运用预测与决策方法、目标管理方法、不确定性分析方法等，提高工程总承包项目的总体经营管理水平的同时，达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 analy
22、sis methods, improve the overall management level of engineering general contracting project, to achieve the purpose of the project cost management. 3.采购成本在工程总承包项目中占有较大比重，对材料费用的核算属于事后反映，财务应在项目实施前和实施过程中关注关键控制设备与材料监控计划的策划和落实，对于影响项目关键节点的设备3. Purchasing cost occupies a large proportion in the engineerin
23、g general contracting project, on 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 no
24、de devices 和材料，重点关注招标、合同、监造、供货、催交催运等各环节是否衔接有序，通过系统的管理会计方法分析由此造成的材料费用节超情况，迅速与相关方进行沟通，达到节约采购资金成本、促使采购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
25、 resulting material cost section super, rapid communication with related parties, save the purchasing cost of capital, to purchase 量均衡、到货与项目进度匹配，财务与业务融合，实现采购成本效益的局面。Matching with the project schedule, quantity balance, the arrival of the financial and business integration, the implementation of proc
26、urement cost effective. 4.分包成本是工程总承包项目中的主要成本，是控制总承包成本的关键成本。应通过事前控制发挥管理会计的参与经济决策职能。在分包合同签订之前应针对营业税和增值税的税收政策，明确不同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 use mana
27、gement accounting involved in economic policymaking. Before signed the sub-contract shall be according to the business tax and value-added tax policy, clearly different 税种的总承包项目工程分包模式是否包含甲供材；明确分包方税金自行缴纳还是代扣代缴，以及明确代扣代缴的方式；明确化解预付款支付风险的方式。在分包合同执行过程中通过及时足额扣回预付款Kind of general contracting project subcont
28、racting 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 、代扣代缴税金、各类保证金发挥工程总承包财务会计的反映和监督职能，与管理会计职能相得益彰
29、。, 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.工程总承包项目总、分包竣工决算完毕，进行相关的经济分析评价和考核责任单位的经营业绩，发挥管理会计的考核评价职能。5. Total engineering general contracting project, the subcontr
30、act completion final accounts, make economic analysis and evaluation and assessment of the relevant responsible units operating performance, management accounting evaluation functions into full play. 随着工程总承包业务越来越成为发包方和承包商乐于选择的项目承包模式，要在实践中充分发挥工程总承包业务的财务会计职能，为内、外部会计信息使用者提供高品质的信息，促进工程总承包项As project gen
31、eral 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 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，为实现工程总承包项目的最终利益发挥应有的作用。Eye department improve the management level, to achieve engineering general contracting projects ultimate interests play a proper role.
