浅谈关于企业基建财务管理及会计核算的思考中英文对照.doc

关于企业基建财务管理及会计核算的思考中英文对照 Thoughts on enterprise financial management and accounting in English 【摘要】基建财务工作是企业经营管理的重要环节之一，应将其全面纳入到企业管理范围内，在企业内部建立起从筹资到还贷、从筹建到生产、从投入到产出的完整、连续的财务管理以及会计核算体系。基于此点，本文对企业基建财务管理及会计核算存在的问题及其加强措施进行探讨。 [ Abstract ] financial work is one of important part of enterprise management, should be fully incorporated into the management scope, establish in-house from financing to owing on the loan, from planning to production, from input to output a complete, continuous financial management and accounting system. Based on this point, this paper on enterprise financial management and accounting problems and strengthening measures. 　　【关键词】企业，基建，财务管理，会计核算。 [ keyword ] enterprises, infrastructure, financial management, accounting. 　　企业基本建设活动是一项投资大、周期长、业务种类繁多的综合性工作。强化基建项目财务管理，规范基建项目会计核算有利于企业及时掌握基建资金的使用及运动情况，提高建设资金的使用效益，确保各项经济业务的合法性、合理性，有效地杜绝项目管理过程中出现差错和舞弊现象。然而，当前企业基建项目的财务管理工作现状不容乐观，尚存在诸多亟待解决的问题，企业必须制定与此相对应的措施以改进财务管理工作的不足，提高财务管理工作效率。 Activities of the enterprises the basic construction is a large investment, long cycle, business variety comprehensive work. Strengthen financial management of capital construction project, construction project accounting standard for enterprises to master the use of and the movement of capital construction funds in a timely manner, to improve efficiency in the use of construction funds, to ensure that the economic business of the legitimacy, rationality, effectively put an end to the project management process the error and fraud. However, the present situation of the financial management work of current enterprise construction project is not optimistic, there are still many problems to be solved, the enterprise must problem formulated and the corresponding measures to improve financial management, improve the work efficiency of financial management. 　　一、企业基建财务管理及会计核算存在的问题。 There exists a, enterprise financial management and accounting problems. 　　就当前情况来看，企业基建财务管理及会计核算普遍存在以下几点问题：其一，财务管理制度不健全。现行的财务管理制度难以满足当前基建发展要求，在诸多方面存在空白或存在可操作性差的