建筑企业集团财务控制体系的构建探索

Exploration on the Construction of Financial Control System of Construction Enterprises

建筑业在过去十几年剧烈繁荣发展之后,由于城市有限的空间土地和产能过剩制约着它的发展而呈现日趋平稳的发展态势。随之而来的,便是建筑企业之间的激烈竞争,有限的市场优胜劣汰的战场。因此,一个建筑企业要想在激烈的竞争中占有一席之地,获得健康良好的发展机会,除了保证工程的质量与安全这一基本条件外,也应该科学合理的管理财务,以保证企业的正常运行。众所周知,大部分的建筑企业由于队伍的庞大,子公司与分公司众多,在财务管理中容易发生尾大不掉的现象,下属分公司与子公司的项目成本控制往往缺乏合理有效的措施。一旦其财务管理中出现问题,可能会给整个建筑集团带来重创,尤其对于发展规模较大的有限责任公司,在向股份制企业发展的过程中,原先的财务控制体系已经不能适用,财务控制体系也应该随之创新。因此加强建筑企业的资金管理,实施科学的预算管理和严格的财务监督制度显得尤为重要。

Construction industry has gone through a rapid development and extreme prosperity in the past ten years; hindered by the limited city land space and the excess production capacity, its development is slowing down. There- fore, the competition between the construction companies has become fierce and the limited market has turned into a battlefield. In order to take a place in the fierce competition and gain the development oppotunity, the construction company should not only ensure the quality and safety of the project under the basic conditions, but also adopt scien- tific and rational financial management to ensure the normal operation of enterprise. As we all know, for most of the construction enterprises, due to the immensity of the organization and the large number of subsidiaries and branches, it is hard to control the whole company. The projects of subordinate branches and subsidiaries are often in lack of effi- cient cost control. Once there is a problem with their financial management, it may bring heavy damage to the entire company. In the development towards joint-stock enterprise, the original financial control system is no longer sufficient, and the financial control system also needs innovation. Therefore, it is very important to strengthen the fund management of construction enterprises as well as implement scientific budget management and strict financial super- vision system.