外文翻译刘龙辉

Discussiononthecountermeasuresoffinancialmanagementforconstructionenterprisesinthenewera.TheimportanceoffinancialmanagementtoconstructionenterprisesWiththedevelopmentandprogressofsocietyithasbecomeinevitableforconstructionenterprisestodowellinfinancialmanagementinthenewera.Thisisbecauseinthisinformationagefinancialmanagementcanprovideeffectivedecisionsupportandformulatefeasiblestrategicplansforconstructionenterprises.Atthesametimefinancialmanagementcanalsohelpconstructionenterprisescontrolcostsreducerisksandincreaseprofits.WiththecontinuousexpansionofthescaleofconstructionprojectsinChinathescaleofconstructionenterprisesisalsogrowing.Atpresentthescaleofsomelargedomesticconstructionenterpriseshasreachedmorethan100millionyuanevenmorethan1billionyuan.Thisputsforwardhigherrequirementsforfinancialmanagementofconstructionenterprises.Constructionenterprisesarefacinghugemarketcompetitionpressure

[1].Inthenewerathebusinessscopeofconstructionenterprisesisbecomingwiderandwider.Inthenewerathebusinessscopeofconstructionenterprisesisbecomingwiderandwiderfromtraditionalcivilengineeringprojectstorealestatedevelopmentpropertymanagementmunicipalpublicworksandotherfieldswhichmakesthefinancialmanagementofconstructionenterprisesmorecomplexandarduous.Withthedevelopmentofeconomyconstructionenterprisesintheneweraarefacingmoreandmorechallenges.Ifyouwanttosurviveinthecompetitivemarketyoumustdoagoodjobinfinancialmanagement

[2].Itisveryimportantforconstructionenterprisestodoagoodjobinfinancialmanagementbecauseitcanhelpconstructionenterprisesallocateresourcescorrectlyandmaketheoperationofconstructionenterprisesmoreefficient.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.Afterthecompletionoftheprojecttheconstructionenterprisealsoneedstousethefundseffectivelyandrecoverthefundsassoonaspossibletoensurethenormaloperationoftheconstructionenterprise.Financingisthefirststepinthecapitaloperationprocessofconstructionenterprises.Constructionenterprisesneedtocontinuetocarryoutcapitalfinancingtoensurethenormalprogressoftheproject.Constructionenterprisescanfinanceinvariouswaysincludingbankloanscorporatebondsconstructionenterprisebondsetc.

[8].Bankloanisthemostcommonfinancingmethodforconstructionenterprises.Constructionenterprisescanobtainfundsthroughbankloan.Corporatebondsareanothercommonfinancingmethodforconstructionenterprises.Constructionenterprisesobtainfundsthroughissuingcorporatebonds

[9].Therearetwowaysforconstructionenterprisestoissuecorporatebonds:directissuanceandindirectissuance.CreditriskmanagementThemainfinancingmethodsofconstructionenterprisesincludebankloansbondfinancingequityfinancingtrustfinancingetc.Thetraditionalwayoffinancingsuchasbankloansistoobtainfundswiththehelpofbankcreditwhichbelongstocreditfinancing.Equityfinancingistoobtainfundsthroughthecompanysequitywhichbelongstoequityfinancing

[10].Trustfinancingmeansthatatrustcompanyprovidesfinancingtoinvestorswithitsownfundsorfundsobtainedfromotherchannelsaccordingtotheentrustmentofinvestors.Bankloanisafinancingmethodcommonlyusedbyconstructionenterprisesbutbankloanalsohasrisks.Iftheconstructionenterpriseisunabletorepaytheloanthebankhastherighttorequiretheconstructionenterprisetorepaytheloaninadvanceandwillimposecertainpunishmentontheconstructionenterpriseaccordingtoitscreditstatus.Inadditionthebankhastherighttorequiretheconstructionenterprisetoprovideguarantee.Iftheconstructionenterprisecannotprovideguaranteeitmaynotbeabletoobtainbankloans.FinancialanalysismethodThefinancialanalysismethodsofconstructionenterprisesincludephysicalcirculationanalysisfinancialratioanalysisandfinancialriskanalysis.Physicalcirculationanalysisistomonitorandevaluatemonetaryfundsaccountsreceivableinventoryandaccountspayableinrealtimesoastotakeeffectivemeasuresintimetopreventtheoperationofconstructionenterprisesfrombeingaffectedbytoomuchcapitaloccupationortoofastcapitaloutflow.Financialratioanalysisistoregularlyevaluateandcomparethefinancialsituationofconstructionenterprisestounderstandtheprofitabilityandsolvencyofconstructionenterprisesandanalyzethefinancialsituationofconstructionenterprisesthroughcomparison.Financialriskanalysisistoregularlyevaluateandcomparethefinancialrisksofconstructionenterprisestounderstandthefinancialrisksfacedbyconstructionenterprisesandtakecorrespondingpreventivemeasures

[11].Ifconstructionenterpriseswanttosurviveinthecompetitivemarketoftheneweratheymustimprovetheircompetitivenessthroughfinancialmanagement.Otherwiseconstructionenterprisesarelikelytobeeliminated.ProblemsinfinancialworkofconstructionenterprisesTheimprovementoffinancialworkofconstructionenterprisesisoneoftheimportantdirectionsofthedevelopmentofconstructionenterprises.InordertoeffectivelyimprovethefinancialworklevelofconstructionenterprisesweshouldfundamentallysolvetheproblemsinthefinancialworkofconstructionenterprisesUncleardefinitionoffinancialmanagementrightsandresponsibilitiesatalllevelsThegroupcompanyhassubsidiariesandprojectdepartments.Duetotheambiguityoftheauthorityandresponsibilityofeachmanagementinfinancialmanagementthegroupcompanyfacesmanychallengesinfinancialmanagement.Ifthemanagementatalllevelsispronetoduplicatemanagementandmultiplemanagementinprojectmanagementtheresultwillbeunscientificanduncertainfinancialmanagement

[13]andthecompanysoverallfinancialmanagementwillbeabsent.Thecompanysprojectsatthebasiclevelarewidelydistributedandnumerous.Inadditiontothelimitationsofobjectiveconditionstheprojectmanagerslackinstitutionalconstraintsandthereareproblemsofinadequatesupervisionandlackofsupervisionontheirsupervisionandmanagementwhichcaneasilyleadtofinancialmanagementlossofcontrol.InsufficientfinancialmanagementsupervisionThecompanyhasregulatoryproblemssuchasimperfectfinancialmanagementsystemnonstandardaccountingworkandinconsistentaccountingmethods

[14].Someprojectsdonotimplementbudgetsupervisioninfinancialmanagementandlackscientificmanagementoffinancialbudget.Whenfinancialsettlementiscarriedoutaftertheendoftheprojectitiseasytocauseinaccuratefinancialdataandlackofscientificity.Inadditionitisdifficulttocontrolconstructionproductionandothercostsduringtheimplementationoftheprojectresultinginaseriesofproblemssuchashighcostlowerprofitsprojectlossesandcompanylosses

[15].Theprojectcostbudgetlackssupervisionandmanagement.Intheearlystageoftheprojectimplementationtheprojectcostissimplycollectedandcannotbedecomposedintocostobjectsaccordingtospecificpurposessothestaffcannotanalyzethecostaccordingtotheprojectengineeringlistandtheanalysisoftheprojecteconomicactivitiesisinsufficient.Thefinancialmanagementdoesnotplayitssupervisoryroleandthefinancialsupervisionisweakresultingintheprojectcostoutofcontrol

[16].LackofscientificfinancialbudgetmanagementChinassocialistmarketeconomyhasputforwardnewrequirementsforthecompanysfinancialmanagement.Thecompanyneedstomakeaccuratejudgmentsandtimelyresponsestomarketchanges.Thecompanyneedstoanalyzealargenumberoffinancialbudgetdataincaseofproblemsintheearlystageofproductionandsaleswhichwillimprovethescientificnatureofthecompanysfinancialbudgetmanagement.Duetothelackofprofessionalmanagementskillsandmanagementknowledgeinthecompanysfinancialbudgetmanagementsubjectiveassumptionsinfinancialbudgetmanagementdecisionsandlackofexperienceindecision-makingthesewillleadtoerrorsinfinancialbudgetmanagementleadingtothelackofscientificissuesinthecompanysfinancialbudgetmanagement.Thecompanysdecisionmakersdidnotfullyconsiderthecompanysfinancialmanagementdevelopmentstrategywhichledtothecompanysblindnessinprojectinvestment

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

[18].Thecompanystrainingsystemcannotmeettheneedsofknowledgetrainingofmodernfinancialmanagementtalents.Thereforethecompanyshouldpaymoreattentiontothetrainingoffinancialmanagementpersonnel.Theideologicalandmoralcultivationofthecompanysfinancialmanagementtalentsisveryimportant.Theideologicalandmoralconstructionisanecessaryconditionfortheemployeestoloveandworkhardandtheideologicalandmoralcultivationofemployeesshouldbestrengthened.Inadditionthecompanylacksthenecessaryrewardandassessmentmechanismforemployeessothatemployeeslackenthusiasminworkdomoreanddolessdogoodanddobadanddonotgetgoodperformance.Developingascientificrewardmechanismisanimportantcontenttoimprovetheenthusiasmofemployees.FinancialmanagementoptimizationstrategyofconstructionenterprisesTheoptimizationoffinancialmanagementstrategyisbasedontheactualsituationofthecompanydrawingonotheradvancedfinancialmanagementmethodsofthecompanyanddesigningscientificandeffectiveoptimizationstrategiestoimprovetheefficiencyofthecompanysfinancialmanagement.ImprovethefinancialmanagementsystemandclarifytherightsandresponsibilitiesTheestablishmentofasoundfinancialmanagementsystemisthebasicmodeoffinancialmanagementmakingtheformulationoffinancialmanagementcontentmorescientificandstandardizedandprovidinginstitutionalguaranteeforthedevelopmentofthecompanysbusinessstrategy.Thedesignofthecompanysfinancialmanagementsystemshouldreflectthecontentofthesystemintheformofchartsandwordsandusescientificmethodstoanalyzeandinvestigatethedata.Firstintermsofmethodologypracticalresearchisthekeylinkintheearlystageofthecompanysfinancialmanagementsystemdesign

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

[20]toavoidthemisappropriationofthecompanysfunds.Thefinancialmanagementresponsibilitiesshouldbecleartheaccountingstaffofthefinancialmanagementdepartmentandthecompanysmanagementshouldavoidkinshipandtheuseofprojectfundsshouldbeopenandtransparent.Strengthenfinancialmanagementandsupervisionandstrengthenfundmanagement

[21]Themostliquidresourceofthecompanyiscapitalsostrengtheningcapitalmanagementandimprovingcapitaloperationefficiencyarethecoreworkofthecompanysfinancialmanagement

[22].Firstbuildasettlementcenter.Buildasettlementcentertostrictlycontrolthecompanysfinancialfundsandrealizethecentralizationoffundmanagementunifiedschedulingoffundsandstrictmanagementoffundsaccordingtothebanksrevenueandexpenditurestandards.Onlybyachievingunifiedandcentralizedmanagementandcontroloffinancialrevenueandexpenditureandcapitalflowinfinancialmanagementcanweachievetherequirementsofthecompanysoveralldevelopmentstrategyandensurethecompanysnormalproductionandoperationactivities.Thefundsettlementcenterhasthefunctionofhandlingthecompanyscashpaymentandsettlementbusinessuniformlymanagingthecompanysaccountsadjustingthecompanysinternalfundvacancies

[23]andusingcostanalysistoreducethecashholdingcostandimprovetheutilizationrateofcash.Establishatwo-linesystemofrevenueandexpenditureunifythefinancialrevenueandexpendituresettlementsystemofallfundsofthecompanyandavoidtheoccurrenceofoff-bookaccounts.Secondbuildafinancialearlywarningmechanism

[17].Establishaninformation-basedfinancialearlywarningsystem

[24]tosuperviseandmanagethecompanysbusinessactivitiesandavoidpotentialrisks.Summarizeandsortoutthecompanysincomeandexpenditureandinvestmentsituationaccordingtotheyearandquarterensurethecentralizationoftheapprovalauthorityandadheretotheprincipleofonepen

1.Fortheuseoffinancialexpensesitisnecessarytopreparetheprojectnametheamountoffundstheusesituationetc.andregularlycheckthebudgetsituationcomparetheactualamountwiththebudgetamountanalyzethebudgetchangesandtimelywarnthefinancialmanagementdepartmentofthecorrespondingsituationsoastofacilitatetheseniormanagementofthecompanytograsptheactualflowoffundsinrealtimeandimprovetheleveloffinancialmanagementearlywarningmechanism.FormulatefinancialbudgetmanagementsystemscientificallyandstrengthenbudgetsupervisionFormulatingascientificandreasonablebudgetmanagementsystemcanenhancethecompanysinternalfinancialmanagementsupervisionandcontrolability.Inaccordancewiththeprincipleoftop-downtop-leveldesignthebudgetatalllevelsshouldbedetailedandaccuratetoimprovetheutilizationoffundsandensurethehealthydevelopmentofthecompany.Theformulationofthetop-downcomprehensivebudgetmanagementsystemlinksthecompanyscost-effectivenessandeconomicoperationfromthescientificformulationofthebudgetprocesstotheimprovementoftheexecutionofthebudgetobjectivesandthroughscientificresearchandjudgmenttodealwiththeproblemsandreducethebudgetdeviation

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

[26].Secondimprovetheimplementationofbudgetobjectives.Adopttheimplementationandadjustmentofbudgetcoststobuildamanagementcontrolsystemandcarryoutcomprehensivebudgetmanagementfortheproductionandoperationactivitiesoftheenterprise.Budgetobjectivesaretheembodimentofenterprisedevelopmentstrategicobjectivesinbudgetmanagement.Beforebudgetmanagementlong-termobjectivesshouldbedefinedinternalresourcesofthecompanyshouldbereasonablyallocated

[27]andthenthebudgetofeachperiodshouldbepreparedscientificallysoastomakeagoodconnectionbetweenpre-budgetandpost-budget.Undertheinfluenceofthechangingexternalenvironmenttheformulationofbudgetobjectivesshouldbeflexibleandeffectivelyrespondtochangesintheexternalenvironment

[28].Theseniormanagementofthecompanyshouldclarifyandformulatethebudgetprocessandtheauthorityofeachdepartmentstrictlyimplementthebudgetapprovalprocessrationalizethedesignofthebudgetapprovalauthorityandtracktheimplementationofthebudgetobjectivesinrealtime.Onlybystrengtheningtheexecutionofbudgetmanagementcanthesteadyoperationofbudgetmanagementbeguaranteed.CultivateprofessionalfinancialpersonnelandimproveprofessionalabilityThecompanyhasexpandeditsdevelopmentscaleexpandeditsbusinesscoverageandinvolvedmanyfieldsofthemarket.Thereforeithasputforwardnewrequirementsontheknowledgeleveltechnologyabilityandotheraspectsofthecompanysfinancialpersonnel.Theprofessionallevelofthecompanysfinancialpersonnelshouldmeetthepracticalneedsofthecompanysdevelopmentstrategy.Theprofessionaltrainingoffinancialmanagementpersonnelshouldbestudiedfromthreeaspects:establishingaperfecttrainingmechanismimprovingprofessionalethicsandestablishingincentivemechanism.ImprovethetrainingmechanismProvidetargetedandhigh-qualitytrainingforfinancialpersonneltoimprovetheirprofessionalskillsandcomprehensivequality.Thecompanyshouldprovidesufficienttrainingcostsfromthetopdesign.Thecompanystopmanagementshouldattachgreatimportancetotrainingincreasetrainingeffortsstandardizepersonneltrainingfromthesystemandincludethetrainingplaninthecompanyshumanresourcesdevelopmentwork.Thetrainingexpensesshouldbeearmarkedandthefinancialsupportshouldbefullyguaranteed.Establishacompletetrainingsystemclarifythetrainingandlearningobjectivesandtrackandevaluatethetrainingcontentprogressandeffectinrealtime.Tocreateagoodtrainingenvironmentandlearningenvironmentandmaketalenttrainingsustainableweshouldmakecareerplanningforfinancialpersonnelestablishapeople-orientedtrainingprogram

[29]andformulatetargetedtrainingplansfordifferentstaffcharacteristics.Closelycombinethepersonaldevelopmentofemployeeswiththecompanysdevelopmentstrategy.ImproveprofessionalethicsStrengthenthetrainingoffinancialpersonnelspoliticalqualityandprofessionalabilityandimprovetheirlegalawareness

[30].Weshouldcarryoutideologicalandpoliticaleducationforfinancialstaffcarryoutprofessionalethicsqualitytrainingsuchasirregularforumsandlecturesletemployeesexpresstheirwishesfromtheperspectiveofvaluecultivatethespiritofloveanddedicationofemployeesandtrainandlearnaboutregulationsandprofessionalnormsforemployees.Developasystemofprofessionalethicsstandardsletemployeesworkinaccordancewithnationallawsandregulationsandadheretotheprincipleofseekingtruthfromfacts

[31].

4.

4.3BuildascientificincentivemechanismThescientificandreasonableformulationoftheincentivemechanismcanmotivateemployeestoengageinworkbettermakeemployeeshaveasenseofbelonginggetmoreformoreandmobilizeemployeesenthusiasmforwork

[32].Implementthesalarymechanismbasedonthepositionestablishaneffectiveincentivemechanismandcancelthetraditionalpaybypersonincentivemethod.Accordingtothedifferenceofpostresponsibilitiesandworkcontentsthecorrespondingsalaryandrewardsystemshallbeformulated.Establishatargetresponsibilitysystemestablisharewardmechanismlinkingtheremunerationoffinancialpersonnelwithbusinessperformanceconductquantitativeassessmentontheworkperformanceoffinancialpersonnelandimplementarewardandpunishmentmechanismaccordingtotheassessmentcriteria.。