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新时代施工企业搞好财务管理的对策探讨1搞好财务管理对施工企业的重要性随着社会的发展和进步，新时代施工企业搞好财务管理已经成为了一种必然这是因为，在这个信息化时代，财务管理能够为施工企业提供有效的决策支持和制定可行的战略方案同时，财务管理也能帮助施工企业控制成本，降低风险，增加利润随着我国建设工程的规模不断扩大，施工企业的规模也越来越大目前；一些国内大型施工企业的规模已经达到了上亿元，甚至超过了10亿元这对施工企业的财务管理提出了更高的要求施工企业面临着巨大的市场竞争压力⑴新时代施工企业业务领域越来越广新时代施工企业的业务领域越来越广，从传统的土建工程项目扩展到了房地产开发、物业管理、市政公用工程等领域，这使得施工企业的财务管理工作更加复杂和艰巨随着经济的发展，新时代的施工企业面临着越来越大的挑战要想在竞争激烈的市场中生存，就必须搞好财务管理⑶搞好财务管理对施工企业来说是非常重要的，因为它可以帮助施工企业正确分配资源，使施工企业的运营更加高效正确的财务管理可以帮助施工企业降低成本，提高效益，增加利润要想搞好财务管理，首先要建立良好的财务管理体系⑶施工企业应该根据自身的实际情况，制定合理的财务管理制度，并严格执行其次，施工企业应该建立健全内部控制体系，加强对财务人员的管理“最后，施工企业应该定期对财务状况进行审计，及时发现问题并采取有效的措施来解决问题总之，新时代施工企业搞好财务管理对施工企业的发展和成功至关重要⑷施工企业应当把财务管理看作是施工企业发展的重中之重，加强对财务管理的重视和投入只有这样，才能在新时代中取得更大的成功2施工企业财务管理的内容随着新时代的到来，施工企业面临着更加严峻的竞争压力如何通过财务管理来提高施工企业竞争力，是施工企业面临的一大课题⑸施工企业的财务管理概述新时代施工企业财务管理呈现出良好的发展趋势，主要表现在以下几个方面一是财务管理水平不断提高随着市场经济的发展和国家财政政策的完善，施工企业财务管理水平不断提高，越来越多的施工企业重视财务管理，并逐步形成了规范的财务管理体系网二是财务管理业务范围不断扩大，从传统的资金运作、税务管理和成本管理等方面扩展到信用风险authorityandresponsibilityofeachmanagementinfinancialmanagementthegroupcompanyfacesmanychallengesinfinancialmanagement.Ifthemanagementatalllevelsispronetoduplicatemanagementandmultiplemanagementinprojectmanagementtheresultwillbeunscientificanduncertainfinancialmanagement

[13]andthecompanysoverallfinancialmanagementwillbeabsent.Thecompanysprojectsatthebasiclevelarewidelydistributedandnumerous.Inadditiontothelimitationsofobjectiveconditionstheprojectmanagerslackinstitutionalconstraintsandthereareproblemsofinadequatesupervisionandlackofsupervisionontheirsupervisionandmanagementwhichcaneasilyleadtofinancialmanagementlossofcontrol.InsufficientFinancialManagementSupervisionThecompanyhasregulatoryproblemssuchasimperfectfinancialmanagementsystemnonstandardaccountingworkandinconsistentaccountingmethods

[14].Someprojectsdonotimplementbudgetsupervisioninfinancialmanagementandlackscientificmanagementoffinancialbudget.Whenfinancialsettlementiscarriedoutaftertheendoftheprojectitiseasytocauseinaccuratefinancialdataandlackofscientifically.Inadditionitisdifficulttocontrolconstructionproductionandothercostsduringtheimplementationoftheprojectresultinginaseriesofproblemssuchashighcostlowerprofitsprojectlossesandcompanylosses

[15].Theprojectcostbudgetlackssupervisionandmanagement.Intheearlystageoftheprojectimplementationtheprojectcostissimplycollectedandcannotbedecomposedintocostobjectsaccordingtospecificpurposessothestaffcannotanalyzethecostaccordingtotheprojectengineeringlistandtheanalysisoftheprojecteconomicactivitiesisinsufficient.Thefinancialmanagementdocsnotplayitssupervisoryroleandthefinancialsupervisionisweakresultingintheprojectcostoutofcontrol

[16].LackOfScientificFinancialBudgetManagementChinassocialistmarketeconomyhasputforwardnewrequirementsforthecompanysfinancialmanagement.Thecompanyneedstomakeaccuratejudgmentsandtimelyresponsestomarketchanges.Thecompanyneedstoanalyzealargenumberoffinancialbudgetdataincaseofproblemsintheearlystageofproductionandsaleswhichwillimprovethescientificnatureofthecompanysfinancialbudgetmanagement.Duetothelackofprofessionalmanagementskillsandmanagementknowledgeinthecompany*sfinancialbudgetmanagementsubjectiveassumptionsinfinancialbudgetmanagementdecisionsandlackofexperienceindecision-makingthesewillleadtoerrorsinfinancialbudgetmanagementleadingtothelackofscientificissuesinthecompanysfinancialbudgetmanagement.Thecompan/sdecisionmakersdidnotfullyconsiderthecompanysfinancialmanagementdevelopmentstrategywhichledtothecompanysblindnessinprojectinvestment

[17]andthewasteofprojectinvestmentbudgetfunds.Facedwiththepressureofdevelopmentthecompanypaystoomuchattentiontothemaximizationofproductionandoperationprofitsignoresthescientificnatureoffinancialbudgetmanagementanddoesnothaveacomprehensivegraspofthecompanysproductionoperationinvestmentetc.andcannotadapttothedevelopmentofmarketeconomywhichhindersthedevelopmentofthecompany.LackOfProfessionalFinancialManagementTalentTeamGuaranteeThefiercedomesticmarketcompetitionenvironmentposeschallengestothedevelopmentofthecompany.Theprofessionalfinancialmanagementtalentteamistheintellectualguaranteeforthescientificandorderlyfinancialmanagementofthecompany.Thefinancialmanagementpersonnelofthecompanyneedtomastertheskillsofinformationfinancialmanagementandhavecomprehensiveknowledgeofprofessionalfinancialmanagement.Theyshouldnotonlyunderstandtheoperationofknowledgebutalsohaveacertainsenseofserviceandmanagement.Thecompanylacksascientificandsystematictrainingsystemintalenttraining

[18].Thecompanystrainingsystemcannotmeettheneedsofknowledgetrainingofmodernfinancialmanagementtalents.Thereforethecompanyshouldpaymoreattentiontothetrainingoffinancialmanagementpersonnel.Theideologicalandmoralcultivationofthecompanysfinancialmanagementtalentsisveryimportant.Theideologicalandmoralconstructionisanecessaryconditionfbrtheemployeestoloveandworkhardandtheideologicalandmoralcultivationofemployeesshouldbestrengthened.Inadditionthecompanylacksthenecessaryrewardandassessmentmechanismfbremployeessothatemployeeslackenthusiasminworkdomoreanddolessdogoodanddobadanddonotgetgoodperformance.Developingascientificrewardmechanismisanimportantcontenttoimprovetheenthusiasmofemployees.

4.FinancialManagementOptimizationStrategyOfConstructionEnterprisesTheoptimizationoffinancialmanagementstrategyisbasedontheactualsituationofthecompanydrawingonotheradvancedfinancialmanagementmethodsofthecompanyanddesigningscientificandeffectiveoptimizationstrategiestoimprovetheefficiencyofthecompanysfinancialmanagement.ImproveTheFinancialManagementSystemAndClarifyTheRightsAndResponsibilitiesTheestablishmentofasoundfinancialmanagementsystemisthebasicmodeoffinancialmanagementmakingtheformulationoffinancialmanagementcontentmorescientificandstandardizedandprovidinginstitutionalguaranteefbrthedevelopmentofthecompanysbusinessstrategy.Thedesignofthecompan/sfinancialmanagementsystemshouldreflectthecontentofthesystemintheformofchartsandwordsandusescientificmethodstoanalyzeandinvestigatethedata.Firstintermsofmethodologypracticalresearchisthekeylinkintheearlystageofthecompanysfinancialmanagementsystemdesign

[19].Accordingtotherequiredinformationanddatadataarecollectedandanalyzedthroughquestionnairesurveyfieldobservationandothermethods.Accordingtotherequirementsofthesystemdesignselectthekeyinvestigationcontentsandanalyzetheproblems.Thesecondistosortoutandcomparethefinancialmanagementsystemintermsofdesignanddesignthefinancialmanagementsystembasedontheactualsituationofthecompanyincludingthebasicsystemandbusinessdevelopmentsuchasthemanagementofnewmanagementbusinessandfinancialderivatives;Thefinancialearlywarningsystemandforeignexchangemanagementsystemshouldbeformulatedinaforward-lookingmanner.Thirdspecificallythedesignofthefinancialmanagementsystemshouldreducethesituationofonepersonwithmultiplepositions.Incompatiblepositionscannotbeassumedbyoneperson.Theaccountantsandcashiersofthefinancialmanagementdepartmentcannotbeassumedbythesameperson.Andthepositionrotationsystemshouldbeestablished

[20]toavoidthemisappropriationofthecompanysfiinds.Thefinancialmanagementresponsibilitiesshouldbecleartheaccountingstaffofthefinancialmanagementdepartmentandthecompanysmanagementshouldavoidkinshipandtheuseofprojectfundsshouldbeopenandtransparent.StrengthenFinancialManagementAndSupervisionAndStrengthenFundManagement[21|Themostliquidresourceofthecompanyiscapitalsostrengtheningcapitalmanagementandimprovingcapitaloperationefficiencyarethecoreworkofthecompany*sfinancialmanagement

[22].Firstbuildasettlementcenter.Buildasettlementcentertostrictlycontrolthecompanysfinancialfundsandrealizethecentralizationoffundmanagementunifiedschedulingoffundsandstrictmanagementoffundsaccordingtothebanksrevenueandexpenditurestandards.Onlybyachievingunifiedandcentralizedmanagementandcontroloffinancialrevenueandexpenditureandcapitalflowinfinancialmanagementcanweachievetherequirementsofthecompanysoveralldevelopmentstrategyandensurethecompanysnormalproductionandoperationactivities.Thefundsettlementcenterhasthefunctionofhandlingthecompanyscashpaymentandsettlementbusinessunifbnnlymanagingthecompan/saccountsadjustingthecompanysinternalfundvacancies

[23]andusingcostanalysistoreducethecashholdingcostandimprovetheutilizationrateofcash.Establishatwo-linesystemofrevenueandexpenditureunifythefinancialrevenueandexpendituresettlementsystemofallfundsofthecompanyandavoidtheoccurrenceofofi^bookaccounts.Secondbuildafinancialearlywarningmechanism

[17].Establishaninfbrmation-basedfinancialearlywarningsystem

[24]tosuperviseandmanagethecompanysbusinessactivitiesandavoidpotentialrisks.Summarizeandsortoutthecompan/sincomeandexpenditureandinvestmentsituationaccordingtotheyearandquarterensurethecentralizationoftheapprovalauthorityandadheretotheprincipleofonepen.Fortheuseoffinancialexpensesitisnecessarytopreparetheprojectnametheamountoffundstheusesituationetc.andregularlycheckthebudgetsituationcomparetheactualamountwiththebudgetamountanalyzethebudgetchangesandtimelywarnthefinancialmanagementdepartmentofthecorrespondingsituationsoastofacilitatetheseniormanagementofthecompanytograsptheactualflowoffundsinrealtimeandimprovetheleveloffinancialmanagementearlywarningmechanism.FormulateFinancialBudgetManagementSystemScientificallyAndStrengthenBudgetSupervisionFonnulatingascientificandreasonablebudgetmanagementsystemcanenhancethecompanysinternalfinancialmanagementsupervisionandcontrolability.Inaccordancewiththeprincipleoftop-downtop-leveldesignthebudgetatalllevelsshouldbedetailedandaccuratetoimprovetheutilizationoffundsandensurethehealthydevelopmentofthecompany.Thefbnnulationofthetop-downcomprehensivebudgetmanagementsystemlinksthecompanyscost-eflfectivenessandeconomicoperationfromthescientificformulationofthebudgetprocesstotheimprovementoftheexecutionofthebudgetobjectivesandthroughscientificresearchandjudgmenttodealwiththeproblemsandreducethebudgetdeviation

[25].Firstthebudgetprocessisformulatedscientifically.Beforethebudgettheseniormanagementofthecompanyshoulddetenninetheeconomicindicatorsoftheoperatingprofitofthesecondaryortertiaryunitssuchasthesubordinatesubsidiariesandconductquantitativeanalysisonthemsoastostandardizethearrangementoftheirresponsibilitiesandinterests.Second-levelunitsorthird-levelunitsshallbudgettheirownproductionandprocurementcostsintheformofmonthlyquarterlyorannualbudgets.Thebusinessbudgetshallbegradedandimplementedtothecorrespondingunitsordepartmentsaccordingtovariousfactorsandacompleteinternalbudgetsystemofthecompanyshallbeestablished

[26].Secondimprovetheimplementationofbudgetobjectives.Adopttheimplementationandadjustmentofbudgetcoststobuildamanagementcontrolsystemandcarryoutcomprehensivebudgetmanagementfortheproductionandoperationactivitiesoftheenterprise.Budgetobjectivesarctheembodimentofenterprisedevelopmentstrategicobjectivesinbudgetmanagement.Beforebudgetmanagementlong-tennobjectivesshouldbedefinedinternalresourcesofthecompanyshouldbereasonablyallocated

[27]andthenthebudgetofeachperiodshouldbepreparedscientificallysoastomakeagoodconnectionbetweenore-budgetandpost-budget.Undertheinfluenceofthechangingexternalenvironmenttheformulationofbudgetobjectivesshouldbeflexibleandeffectivelyrespondtochangesintheexternalenvironment

[28].Theseniormanagementofthecompanyshouldclarifyandfbnnulatethebudgetprocessandtheauthorityofeachdepartmentstrictlyimplementthebudgetapprovalprocessrationalizethedesignofthebudgetapprovalauthorityandtracktheimplementationofthebudgetobjectivesinrealtime.Onlybystrengtheningtheexecutionofbudgetmanagementcanthesteadyoperationofbudgetmanagementbeguaranteed.CultivateProfessionalFinancialPersonnelAndImproveProfessionalAbilityThecompanyhasexpandeditsdevelopmentscaleexpandeditsbusinesscoverageandinvolvedmanyfieldsofthemarket.Thereforeithasputforwardnewrequirementsontheknowledgeleveltechnologyabilityandotheraspectsofthecompanysfinancialpersonnel.Theprofessionallevelofthecompanysfinancialpersonnelshouldmeetthepracticalneedsofthecompanysdevelopmentstrategy.Theprofessionaltrainingoffinancialmanagementpersonnelshouldbestudiedfromthreeaspects:establishingaperfecttrainingmechanismimprovingprofessionalethicsandestablishingincentivemechanism.ImproveTheTrainingMechanismProvidetargetedandhigh-qualitytrainingfbrfinancialpersonneltoimprovetheirprofessionalskillsandcomprehensivequality.Thecompanyshouldprovidesufficienttrainingcostsfromthetopdesign.Thecompanystopmanagementshouldattachgreatimportancetotrainingincreasetrainingeffortsstandardizepersonneltrainingfromthesystemandincludethetrainingplaninthecompanyshumanresourcesdevelopmentwork.Thetrainingexpensesshouldbeearmarkedandthefinancialsupportshouldbefullyguaranteed.Establishacompletetrainingsystemclarifythetrainingandlearningobjectivesandtrackandevaluatethetrainingcontentprogressandeffectinrealtime.Tocreateagoodtrainingenvironmentandlearningenvironmentandmaketalenttrainingsustainableweshouldmakecareerplanningfbrfinancialpersonnelestablishapeople-orientedtrainingprogram

[29]andformulatetargetedtrainingplansfordifferentstaffcharacteristics.Closelycombinethepersonaldevelopmentofemployeeswiththecompanysdevelopmentstrategy.ImproveProfessionalEthicsStrengthenthetrainingoffinancialpersonnelspoliticalqualityandprofessionalabilityandimprovetheirlegalawareness

[30].Weshouldcarryoutideologicalandpoliticaleducationfbrfinancialstafl;carryoutprofessionalethicsqualitytrainingsuchasirregularlbrumsandlecturesletemployeesexpresstheirwishesfromtheperspectiveofvaluecultivatethespiritofloveanddedicationofemployeesandtrainandleamaboutregulationsandprofessionalnonnsfbremployees.Developasystemofprofessionalethicsstandardsletemployeesworkinaccordancewithnationallawsandregulationsandadheretotheprincipleofseekingtruthfromfacts

[31].BuildaScientificIncentiveMechanismThescientificandreasonablefbnnulationoftheincentivemechanismcanmotivateemployeestoengageinworkbettermakeemployeeshaveasenseofbelonginggetmorefbrmoreandmobilizeemployeesenthusiasmfbrwork

[32].Implementthesalarymechanismbasedonthepositionestablishaneffectiveincentivemechanismandcancelthetraditionalpaybypersonincentivemethod.Accordingtothedifferenceofpostresponsibilitiesandworkcontentsthecorrespondingsalaryandrewardsystemshallbeformulated.Establishatargetresponsibilitysystemestablisharewardmechanismlinkingtheremunerationoffinancialpersonnelwithbusinessperformanceconductquantitativeassessmentontheworkperformanceoffinancialpersonnelandimplementarewardandpunishmentmechanismaccordingtotheassessmentcriteria.管理.、内部控制管理.、施工企业治理等方面三是施工企业财务管理人员素质不断提高随着经济的发展和管理水平的提高，施工企业财务管理人员的素质也在不断提高，许多施工企业已开始注重培养财务管理人才⑺2施工企业资金运作流程施工企业资金运作流程主要包括四个环节融资、管理、使用和收回施工企也在建设项目中需要不断进行资金的融资和管理，以保证项目的正常进行在项目完工后，施工企业还需要对资金进行有效的使用，并尽快将资金收回，以保证施工企业的正常运营融资是施工企业资金运作流程的第一环节，施工企业需要不断进行资金的融资，以保证项目的正常进行施工企业可以通过多种方式进行融资，包括银行贷款、公司债券、施工企业债券等⑻银行贷款是施工企也最常用的融资方式，施工企也可以通过银行贷款获得资金公司债券是施工企业另一种常用的融资方式，施工企业通过发行公司债券获得资金⑼施工企业发行公司债券的方式有两种直接发行和间接发行3信用风险管理施工企业融资的主要方式有银行贷款、债券融资、股权融资、信托融资等传统的融资方式，如银行贷款，是借助于银行的信用来获取资金，属于信用融资而股权融资是通过公司的股权来获取资金，属于股权融资【划信托融资是指信托公司根据投资人的委托，以其自有资金或从其他渠道获取的资金为投资人提供融资银行贷款是施工企业通常使用的一种融资方式，但是银行贷款也存在风险如果施工企业无法偿还贷款，银行有权要求施工企业提前偿还贷款，并且会视施工企业的信用情况对施工企业施以一定的惩罚此外，银行还有权要求施工企业提供担保如果施工企业无法提供担保，则可能无法获得银行贷款4财务分析方法施工企业财务分析方法包括实物流通分析、财务比率分析和财务风险分析实物流通分析是对货币资金、应收账款、存货和应付账款进行实时监控和评估，以便及时采取有效措施，防止资金占用过多或资金流出过快而影响施工企业经营财务比率分析是对施工企业财务状况进行定期评估和比较，以了解施工企业的盈利能力和偿债能力，并通过对比来分析施工企业的财务状况财务风险分析是对施工企业财务风险进行定期评估和比较，以了解施工企业面临的财务风险，并采取相应的防范措施施工企业要想在新时代竞争激烈的市场中生存下来必须通过财务管理来提高施工企业竞争力否则，施工企业很可能被淘汰出局3施工企业财务工作中存在的问题施工企业财务工作的改进是当前施工企业发展的重要方向之一为了能够有效地提升施工企业的财务工作水平，我们应该从根本上解决施工企业财务工作中的问题

3.1各层级财务管理权责界定不明确集团公司下设子公司和项目部，由于各管理层在财务管理上可能会存在权限和责任界定模糊的问题，给集团公司在财务管理上提出了很多挑战如果各层级管理层对项目管理上容易发生重复管理和多头管理的问题，那么结果会导致财务管理不科学化【划、不明确化，公司整体财务管理发生缺位的现象公司在基础层次的项目分布比较广、而且数量多，再加上客观条件局限性限制，对项目管理者缺乏制度的制约，在对其监督管理上存在监管不到位和监管缺失的问题，这样很容易导致财务管理失控2财务管理监管不足公司存在财务管理制度不完善，会计工作不规范、核算方法不统一等监管问题口认有些项目在财务管理上没有实施预算监管，缺少财务预算科学管理，在项目结束后进行财务结算时候，容易造成财务数据不准确，缺乏科学性，而且在项目实施过程中对施工、生产等成本很难进行控制，出现成本过高，盈利降低、项目损失、公司亏损罔等一系列问题项目成本预算缺乏监督管理，项目实施前期对项目成本费用简单的归集，不能按具体的用途来对其进行分解到成本对象中，这样工作人员不能按项目工程清单对成本进行分析，对项目经济活动分析不足，财务管理没有发挥其监管作用，财务监管乏力，造成项目成本费用失控口叫3财务预算管理缺乏科学性我国的社会主义市场经济对公司财务管理提出了新的要求，公司要对市场变化做出准确的判断和及时的响应，公司在前期生产和销售环节出现问题，需要大量的财务预算数据进行分析，这就要提高公司在财务预算管理方面的科学性由于公司财务预算管理在专业化的管理技能和管理知识方面比较缺乏，财务预算管理决策上存在主观臆断，并对决策的制定缺乏经验，这些会导致财务预算管理出现错误，导致公司在财务预算管理方面存在缺乏科学性的问题公司决策者对公司财务管理发展战略没有充分的考虑，导致公司在项目投资上比较盲目【1刀，出现项目投资预算资金浪费的问题公司面对发展的压力，过于重视生产经营利润的最大化，对财务预算管理科学性的忽视，对公司生产、经营、投资等没有全方位的掌握，不能适应市场经济发展，公司发展受到阻碍4缺乏专业化财务管理人才队伍保障国内激烈的市场竞争环境，给公司发展提出了挑战，专业化财务管理人才队伍是公司财务管理科学、有序进行的智力保障公司财务管理人员需要掌握信息化财务管理的技能，并要具有专业化财务管理综合知识，不仅要懂得知识的运行，还要具有一定的服务、管理意识公司在人才培养上缺乏科学、系统的培养体系口叫公司培养制度不能满足现代财务管理人才知识培养的需要，因此公司在财务管理人员的培养上要更加重视公司财务管理人才的思想道德培养非常重要，思想道德建设是员工爱岗敬业、工作尽职的必要条件，应该加强对员工的思想道德培养另外，公司缺乏对员工必要的奖励考核机制，这样员工在工作中缺乏积极性，干多干少一个样，干好干坏一个样，业绩上不来，制定科学化的奖励机制是提高员工工作积极性的重要内容4施工企业财务管理优化策略财务管理策略优化以公司实际情况为依据，借鉴其他比较先进的公司财务管理方式方法设计出科学化、实效化的优化策略，提高公司财务管理效能1完善财务管理体系、明确权责公司建立完善的财务管理体系，是财务管理的基本模式，使财务管理内容的制定更加科学化、规范化，为公司经营战略发展提供制度上的保障公司财务管理体系设计要借助图表和文字的形式来反映制度体系的内容，并采用科学方法对数据进行分析和调研第一从方法上，实践调研是公司财务管理体系设计前期的关键环节口叫根据需要的信息和资料，通过问卷调查、实地观察等方式对数据进行采集、分析根据制度设计的要求来选取重点调查内容，并针对问题来分析第二从设计上，对财务管理制度进行梳理和对比，结合公司实际情况对财务管理制度体系进行设计，包括基础制度和开展业务，比如新开展的管理业务、金融衍生产品等的管理；财务预警制度、外汇管理制度都要具有前瞻性的制定第三从具体上，财务管理体系设计上要减少一人多岗的情况，不相容的职位不能由一个人来担当，财务管理部门的会计和出纳不能由同一人担当，并且要建立岗位轮流制度M3避免公司资金被挪用的情况发生财务管理职责要明确，财务管理部门会计人员与公司管理层要避免血缘关系，项目资金使用情况要公开透明2加强财务管理监管力度、强化资金管理如公司流动性最强的资源就是资金，因此强化资金管理，提高资金运转效率，是公司财务管理的核心工作122】第一构建结算中心构建结算中心对公司财务资金进行严格控制，并实现对资金管理的集中化，对资金进行统一调度，对资金按照银行收支标准进行严格管理在财务管理中对财务收支和资金流动实现了统一化、集中化管理控制，才能实现公司整体发展战略的要求，保障公司正常的生产经营活动资金结算中心具有办理公司现金支付和结算业务的功能，统一管理公司账户、对公司内部的资金空缺进行调剂BL采用成本分析，减少现金持有成本，提高现金的利用率建立收支两线制度，统一公司所有的资金财务收支结算制度，避免账外账情况的发生第二构建财务预警机制口刀建立信息化的财务预警系统31，对公司经营活动进行监督和管理，避免潜在风险的发生按照年度、季度对公司收支、投资情况进行汇总整理，保证批款权限集中化，坚持“一支笔”原则财务费用的使用要对项目名称、资金数额、使用情况等进行集中编制，并对预算情况进行定期检查，把实际金额和预算金额进行对比，对预第变动情况进行分析■，及时把相应的情况向财务管理部门提出警示，方便公司高层对资金实际流动情况进行实时掌握，提高财务管理预警机制的水平

4.3科学制定财务预算管理制度、加强预算监管制定科学化、合理化的预算管理制度，可以增强公司内部财务管理监督和控制能力按照“自上而下”做好顶层设计的原则，对各级预算做细、做准，提高资金的利用率，保障公司健康发展“自上而下”全面预算管理制度的制定把公司成本效益和经济经营联系到一起从预算流程科学化制定、提高预算目标的执行力，通过科学研判有针对性的对问题进行处理，降低预算偏差12%第一预算流程科学化制定在预算前公司高层要确定下级子公司等二级或者三级单位的经营利润的各项经济指标，并对其进行量化分析，进而规范其职责和利益的安排二级单位或者三级单位要对自己的生产、采购的成本费用采用月份、季度或者年度的方式进行预算，综合多方面的因素，对业务预算进行分级，并落实到相应单位或者部门，建立公司内部完善的预算体系126）第二提高预算目标的执行力采用执行和调整预算费用构建管理控制体系，并对企业生产经营活动进行全面预算管理预算目标是预算管理中企业发展战略目标的体现，在预算管理前要明确长远的目标，对公司内部资源进行合理分配12

①然后对各期预算进行科学编制，做好预算前和预算后的衔接在不断变化的外部环境影响下，预算目标制定要有弹性，有效应对外部环境的变化128）公司高层要明确、制定预算流程以及各部门权限，严格执行预算审批流程，对预算审批权限进行合理化设计，对预算目标执行的各个环节实时跟踪加强预算管理的执行力，才能保障预算管理工作的稳步运行

4.4培养专业化的财务人员、提升专业能力公司发展规模扩大，经营覆盖范围拓宽，涉及到市场的诸多领域，因此对公司财务人员的知识水平、技术、能力等方面都提出了新的要求公司财务人员的专业化水平要符合公司发展战略的现实需要，从建立完善的培训机制、提高职业道德素养、建立奖励性机制三方面对财务管理人员专业化培养进行研究对财务人员进行针对性的、高质量的培训，提升业务专业技能和综合素养公司从顶层设计要提供充足的培训费用，公司高层要对培训高度重视，加大培训力度，并从制度上规范人员培训，并把培训计划列入公司人力资源开发工作中培训费用要专款专用，财力支持要充分保障建立完善的培训体系，明确培训学习的目标，并实时对培训内容、进度、效果进行跟踪和评估营造良好的培训环境和学习环境，让人才培训可持续发展，对财务人员要做好职业规划，建立“以人为本”的培训方案12叫针对不同的员工特点，具有针对性的制定培训计划把员工个人发展和公司发展战略紧密结合

4.

4.2提高职业道德素质加强对财务人员的政治素质、专业能力的培养，提高财务人员的法律意识［33对财务员工要开展思想政治教育工作，开展职业道德素质培训，例如不定期的论坛和讲座，让员工从价值角度表达自己的意愿，培养员工爱岗敬业的精神，对员工进行法规和职业规范的培训学习制定职业道德标准体系，让员工在工作中按照国家的法律法规办事，坚持实事求是的原则㈤

4.

4.3构建科学化的奖励机制奖励机制科学合理的制定，可以激励员工更好的从事工作，让员工有种归属感，多干多得，劳有所得调动员工工作的积极性卬】实施以岗定薪酬的工资机制，建立有效的奖励机制，取消传统的“按人给酬”的奖励方式根据岗位职责、工作内容的区别，来制定相应的薪酬奖励制度制定目标责任制，建立财务人员薪酬与经营业绩挂钩的奖励机制，对财务人员工作业绩进行量化考核，按考核标准实施奖惩机制DiscussionOnTheCountermeasuresOfFinancialManagementForConstructionEnterprisesInTheNewEra.TheImportanceOfFinancialManagementToConstructionEnterprisesWiththedevelopmentandprogressofsocietyithasbecomeinevitableforconstructionenterprisestodowellinfinancialmanagementinthenewera.Thisisbecauseinthisinformationagefinancialmanagementcanprovideeffectivedecisionsupportandformulatefeasiblestrategicplansfbrconstructionenterprises.Atthesametimefinancialmanagementcanalsohelpconstructionenterprisescontrolcostsreducerisksandincreaseprofits.WiththecontinuousexpansionofthescaleofconstructionprojectsinChinathescaleofconstructionenterprisesisalsogrowing.Atpresentthescaleofsomelargedomesticconstructionenterpriseshasreachedmorethan100millionyuanevenmorethan1billionyuan.Thisputsforwardhigherrequirementsforfinancialmanagementofconstructionenterprises.Constructionenterprisesarcfacinghugemarketcompetitionpressure

[1].Inthenewerathebusinessscopeofconstructionenterprisesisbecomingwiderandwider.Inthenewerathebusinessscopeofconstructionenterprisesisbecomingwiderandwiderfromtraditionalcivilengineeringprojectstorealestatedevelopmentpropertymanagementmunicipalpublicworksandotherfieldswhichmakesthefinancialmanagementofconstructionenterprisesmorecomplexandarduous.Withthedevelopmentofeconomyconstructionenterprisesintheneweraarefacingmoreandmorechallenges.Ifyouwanttosurviveinthecompetitivemarketyoumustdoagoodjobinfinancialmanagement

[2].Itisveryimportantfbrconstructionenterprisestodoagoodjobinfinancialmanagementbecauseitcanhelpconstructionenterprisesallocateresourcescorrectlyandmaketheoperationofconstmctionenterprisesmoreefficient.Correctfinancialmanagementcanhelpconstructionenterprisesreducecostsimproveefficiencyandincreaseprofits.Inordertodoagoodjobinfinancialmanagementwemustfirstestablishagoodfinancialmanagementsystem

[3].Constructionenterprisesshouldformulatereasonablefinancialmanagementsystemaccordingtotheiractualsituationandstrictlyimplementit.Secondlyconstructionenterprisesshouldestablishandimprovetheinternalcontrolsystemandstrengthenthemanagementoffinancialpersonnel.Finallyconstructionenterprisesshouldregularlyauditthefinancialsituationfindproblemsintimeandtakeeffectivemeasurestosolvethem.Inshortthefinancialmanagementofconstructionenterprisesintheneweraiscrucialtothedevelopmentandsuccessofconstructionenterprises

[4].Constructionenterprisesshouldregardfinancialmanagementasthetoppriorityinthedevelopmentofconstructionenterprisesandstrengthentheattentionandinvestmentinfinancialmanagement.Onlyinthiswaycanweachievegreatersuccessinthenewera.ContentOfFinancialManagementOfConstructionEnterprisesWiththearrivaloftheneweraconstructionenterprisesarefacingmoreseverecompetitivepressure.Howtoimprovethecompetitivenessofconstructionenterprisesthroughfinancialmanagementisamajorissuefacingconstructionenterprises

[5].OverviewOfFinancialManagementOfConstructionEnterprisesThefinancialmanagementofconstructionenterprisesinthenewerashowsagoodtrendofdevelopmentwhichismainlyreflectedinthefollowingaspects:Firsttheleveloffinancialmanagementcontinuestoimprove.Withthedevelopmentofthemarketeconomyandtheimprovementofthenationalfinancialpolicythefinancialmanagementlevelofconstructionenterpriseshasbeencontinuouslyimproved.Moreandmoreconstructionenterprisesattachimportancetofinancialmanagementandgraduallyformedastandardizedfinancialmanagementsystem

[6].Secondthescopeoffinancialmanagementbusinesshasbeenexpandingfromtraditionalcapitaloperationtaxmanagementandcostmanagementtocreditriskmanagementinternalcontrolmanagementconstructionenterprisegovernanceandotheraspects.Thirdthequalityoffinancialmanagementpersonnelinconstructionenterpriseshasbeencontinuouslyimproved.Withthedevelopmentofeconomyandtheimprovementofmanagementlevelthequalityoffinancialmanagementpersonnelinconstructionenterprisesisalsoimproving.Manyconstructionenterpriseshavebeguntofocusontrainingfinancialmanagementpersonnel

[7].CapitalOperationProcessOfConstructionEnterprisesThecapitaloperationprocessofconstructionenterprisesmainlyincludesfourlinks:financingmanagementuseandrecovery.Constructionenterprisesneedtocontinuouslyfinanceandmanagefundsinconstructionprojectstoensurethenormalprogressoftheproject.Afterthecompletionoftheprojecttheconstructionenterprisealsoneedstousethefiindseffectivelyandrecoverthefundsassoonaspossibletoensurethenormaloperationoftheconstructionenterprise.Financingisthefirststepinthecapitaloperationprocessofconstructionenterprises.Constructionenterprisesneedtocontinuetocarryoutcapitalfinancingtoensurethenormalprogressoftheproject.Constructionenterprisescanfinanceinvariouswaysincludingbankloanscorporatebondsconstructionenterprisebondsetc.

[8].Bankloanisthemostcommonfinancingmethodfbrconstructionenterprises.Constructionenterprisescanobtainfundsthroughbankloan.Corporatebondsareanothercommonfinancingmethodfbrconstructionenterprises.Constructionenterprisesobtainfundsthroughissuingcorporatebonds

[9].Therearctwowaysfbrconstructionenterprisestoissuecorporatebonds:directissuanceandindirectissuance.CreditRiskManagementThemainfinancingmethodsofconstructionenterprisesincludebankloansbondfinancingequityfinancingtrustfinancingetc.Thetraditionalwayoffinancingsuchasbankloansistoobtainfundswiththehelpofbankcreditwhichbelongstocreditfinancing.Equityfinancingistoobtainfiindsthroughthecompanysequitywhichbelongstoequityfinancing

[10].Trustfinancingmeansthatatrustcompanyprovidesfinancingtoinvestorswithitsownfundsorfundsobtainedfromotherchannelsaccordingtothemistreatmentofinvestors.Bankloanisafinancingmethodcommonlyusedbyconstructionenterprisesbutbankloanalsohasrisks.Iftheconstmctionenterpriseisunabletorepaytheloanthebankhastherighttorequiretheconstructionenterprisetorepaytheloaninadvanceandwillimposecertainpunishmentontheconstructionenterpriseaccordingtoitscreditstatus.Inadditionthebankhastherighttorequiretheconstructionenterprisetoprovideguarantee.Iftheconstructionenterprisecannotprovideguaranteeitmaynotbeabletoobtainbankloans.FinancialAnalysisMethodThefinancialanalysismethodsofconstructionenterprisesincludephysicalcirculationanalysisfinancialratioanalysisandfinancialriskanalysis.Physicalcirculationanalysisistomonitorandevaluatemonetaryfundsaccountsreceivableinventoryandaccountspayableinrealtimesoastotakeeffectivemeasuresintimetopreventtheoperationofconstructionenterprisesfrombeingaffectedbytoomuchcapitaloccupationortoofastcapitaloutflow.Financialratioanalysisistoregularlyevaluateandcomparethefinancialsituationofconstructionenterprisestounderstandtheprofitabilityandsolvencyofconstructionenterprisesandanalyzethefinancialsituationofconstructionenterprisesthroughcomparison.Financialriskanalysisistoregularlyevaluateandcomparethefinancialrisksofconstructionenterprisestounderstandthefinancialrisksfacedbyconstructionenterprisesandtakecorrespondingpreventivemeasures[11J.Ifconstructionenterpriseswanttosurviveinthecompetitivemarketoftheneweratheymustimprovetheircompetitivenessthroughfinancialmanagement.Othenviseconstructionenterprisesarclikelytobeeliminated.ProblemsInFinancialWorkOfConstmctionEnterprisesTheimprovementoffinancialworkofconstructionenterprisesisoneoftheimportantdirectionsofthedevelopmentofconstmctionenterprises.InordertoeffectivelyimprovethefinancialworklevelofconstructionenterprisesweshouldfundamentallysolvetheproblemsinthefinancialworkofconstructionenterprisesUnclearDefinitionOfFinancialManagementRightsAndResponsibilitiesAtAllLevelsThegroupcompanyhassubsidiariesandprojectdepartments.Duetotheambiguityofthe。