代建工程项目财务管理探析
【摘 要】代建工程项目是新时期政府投资项目所采用的新模式，对控制工程预算，预防出现“三超”等问题具有较为明显的优势。在代建工程制度下，财务管理工作的重要性愈加突出。本文从代建工程项目的基本概述入手，分析加强代建工程财务管理的必要性，阐述代建工程项目财务管理中出现的问题，总结梳理相应的措施对策，以期为代建工程的顺利实施提供借鉴参考。
【关键词】代建工程项目；财务管理；问题；对策
在原先政府投资项目管理模式下，行政部门直接参与工程项目建设，工程项目资金通常由政府部门拨付，由此极易造成工程项目内容的更改，导致项目建设资金预算骤增。在新时期基于政府工程项目建设的客观需求，代建工程项目制度应运而生，在有效提高建设工程项目管理水平的同时，也对代建制下的财务管理提出了更高要求。
一、代建工程项目制度基本概述
代建工程项目制度是指项目投资人针对某项建设工程，借助项目招标，委托具备项目建设资质的代建单位开展的项目前期勘察、工程设计、施工组织、施工监理等管理活动，在预定的合同期限内对建设工程的资金、质量等加以保障，待项目建设竣工并通过验收后，再交付投资人的一种工程建设管理模式。
代建工程项目制度，其实施的主要目标是强化建设工程项目的管理力度，实现质量和效益共同提升的效果，是在市场经济体制下，打破原有的“建设+使用”于一身的建设模式的重要举措，实现了建设项目的现代化管理及精细化管理，有助于保障建设项目的质量、周期与效益。
二、加强代建工程项目财务管理的必要性探究
在代建制下，工程建设单位的角色不再是工程管理直接参与者，其工作重心转向了工程项目的融资及投资，在此背景下，一方面建设单位不再需要承担过重的管理责任；另一方面也增加了工程项目资金使用管理的难度。在代建工程项目财务管理中，其管理焦点主要集中于以下两方面：第一，建设单位要根据工程建设的整体进度合理确定融资节点，避免出现融资时间与建设工程资金需求不相符的情况，防止出现资金浪费及资金滞后。第二，代建工程模式下，资金流向也需要严格控制，选择何种资金流转方式，是建设单位-代建单位-施工、监理单位还是建设单位-施工、监理单位，应根据工程实际情况加以研究分析。整体上看，我国代建工程制度实践开展较晚，其财务管理还存在一定的问题和不足，在新时期背景下，要提高代建工程建设质量，需要以财务管理工作为中心，分析其存在的问题，探究其解决对策。
三、现阶段代建工程项目财务管理中凸显的问题
1. 代建工程项目前期准备及规划不全面，造成投资及建设成本的增加
代建工程在前期准备环节往往没有进行科学统筹规划，由此导致代建工程财务管理过于被动，建设项目在建设中出现过多的改建现象，造成了投资及建设成本的增加，也加大了代建工程投资管控的风险性。此外，代建工程在前期规划时也大多未经专业机构的咨询，致使代建工程投资方极易出现合同违约现象。
2. 代建工程项目代建单位权利受制，财务资金控制难度增大
现阶段，代建工程代建单位并不具备工程业主的权利，这就使得其在投资控制上过于谨慎局促，如出现投资金额的变更，需要及时与代建工程的投资方进行请示及协商，代建单位的作用受限。此外，代建单位一般在监理招标环节才参与到代建工程项目中，早期的设计费
用主要由投资人向代建工程设计方拨付，如设计方案不合理，代建单位与设计单位进行协调沟通时，一方面会产生大量的协调成本；另一方面又会造成投资成本的增加，致使代建工程代建单位无法有效控制财务资金。
3. 代建工程招标管理规范性不强
我国开展代建制较晚，在代建工程招标代理机制建设上较为滞后，代建单位在参与到招标环节时，其无法对招标代理单位加以自主选择，导致领导确定的招标代理单位不具备专业的招标经验及水平，由此会使招标文件的制定，合同的拟定及管理出现问题，最终引起投资的增加。另外，在代建工程的招标时间上也存在不规范的地方，代建单位在确定时间上较为仓促，使其无法严格审查招标文件，制约影响财务管理工作的正常开展。
4. 代建工程会计核算及资金拨付统一性不足
代建制模式下，工程项目的主体关系过于复杂，从而使会计核算也被分解到各个企业中，而各企业之间在会计核算标准上不尽相同，这就使代建工程会计核算失去了原有的作用和功能。在代建制的资金拨付上，代建单位和使用单位建账制下，资金拨付有直接拨付和转移拨付两类，而资金拨付给予了使用单位较大的资金支配权，无法使资金概算发挥其制约作用，不利于项目的后续开展。
四、代建工程项目财务管理问题解决对策探究
1. 强化合同管理，预防财务风险
代建工程项目合同内容及其变更直接关系到财务款项的浮动变化。因此，代建工程投资方与代建单位之间要加大对合同的管理力度，无特殊情况不得更改合同内容。在涉及到资金使用时，应通过资金审批管理流程加以规范，确保资金使用的有序性和透明性。在资金的监督、使用及管理上，确定各环节直接责任人，设置专人进行资金核算工作，设立专门的银行账户，避免资金被挪用。此外，在项目的投标、建设、施工、验收等各阶段，要对资金使用情况及成本控制情况加以实时监督，预防财务风险。
2. 完善代建工程项目财务管理及考核制度
首先，在代建工程财务管理制度建设上，要建立起相应的财务管理规章制度及约束制度，提高财务资金在融资及使用环节的规范程度，避免出现资金的挪移。对代建工程财务资金及费用，要对其来源及流向加以监控。其次，在代建工程项目财务管理考核上，应着重对会计核算质量加以考核及评价，视具体情况设置相应的考核指标，保障代建工程项目财务管理的科学性和实效性。如在代建工程项目建设中，针对建设原材料，应设立专门的会计核算科目，一方面能够更加全面地了解资金使用流向；另一方面如代建工程原材料属于工程委托单位采购，则可以对代建委托单位的原材料预付资金加以细分，以有效保障代建单位和代建委托单位两方的经济利益。 3. 完善相关配套制度，化解违约风险
代建制财务管理中出现的众多问题主要是由于相关的法律法规及配套制度没有及时跟进，在新时期背景下，应着力对相关配套制度加以完善，提高代建制制度与政策采购制度的匹配度，对代建单位实施必要的激励制度，保障其基本权益，对其服务费加以提高，从而提高其工程建设的主动性，保障代建工程项目的质量及效益。与此同时，还要对代建单位的资质加以管理，对其代理合同的签订及履行进行全程监督控制，如其出现违约现象，采取必要的惩罚措施。
4. 提高代建工程项目投招标管理水平
首先，要对代建工程项目投招标单位的资格进行审核，确保其具备良好的建设资质，从而优化代建工程项目投标及招标的工作量。其次，在代建工程项目投招标中，应强化对工程设计合同的管理，以便于对预算加以控制，在此过程中要赋予代建单位充足的参与权，以提高设计招标的质量，便于后期财务管理活动的有序开展。在代建工程施工环节的投招标上要预防施工变更的产生，提高投资控制的质量，对财务资金的使用进行严格的审批。
5. 开展工程预算资金的全程化及动态化管理，对会计核算方法加以统一
代建工程应注重通过编制前期预算及项目概算，来对代建工程的整体投资成本加以控制。在代建工程项目进展中，应将各个环节的资金成本与项目概算加以比对，对投资预算的具体流向加以明确，对资金到账及使用的时间进行记录，从而实现代建工程预算资金的全程化及动态化管理。此外，在代建工程财务管理中还应注重对会计核算的流程加以规范及统一，确保财务活动严格按照相应的规范操作。在会计核算系统上，也应提高其规范性，借助于信息技术及会计电算化技术，对代建工程财务管理软件加以统一，提高会计核算的准确性和匹配性。
五、结语
综上所述，代建工程项目制度是新时期工程建设的一项新型建设及管理制度，代建工程项目要提高其经济效益及社会效益，需要围绕财务管理这一核心，提高财务管理质量。针对代建工程项目财务管理中出现的问题，代建工程委托单位及代建单位要注重从合同管理、制度建设、会计核算、资金管理等多个环节加以完善，以此提高代建工程财务管理质量。
Abstract behalf of the construction project is a New Model of Government Investment Project employed, the control of project budget, "Three Excesses" and prevent the emergence of problems with the more obvious advantages. In the next generation construction system, the importance of financial management even more prominent. From a basic overview of the agent construction projects, analyzes need to strengthen the generation of construction financial management, elaborated on behalf of the construction project financial management problems, summing up the appropriate measures countermeasures, with a view to the smooth implementation of the agent construction projects provide draw reference.
Chinese Paper http://www.xzbu.com/2/view-7421765.htm
Key words on behalf of the construction project; financial management; problem; countermeasure
Under the previous government investment project management, administrative departments directly involved in the project construction, the project funds are usually allocated by government departments, which can easily result in changes to the content of the project, leading to a surge in capital budget projects. In the new era based on the objective needs of government construction projects, construction projects on behalf of the system came into being, an effective increase in the level of construction project management, but also the financial agent construction management put forward higher requirements.
First, on behalf of the construction project a basic overview of the system
Agent construction project system refers to a particular project investors for construction, with project bidding, entrusted with the project carried out by qualified project Daijiandanwei preliminary investigation, engineering design, construction, construction supervision and other administrative activities scheduled to guarantee the contract period for the construction of the capital, quality, projects to be completed and passed inspection, and then delivered investors a construction management model.
Agent construction project system, the main objective is to strengthen its implementation and management and construction project to achieve quality and efficiency together to enhance the effect, under the market economy system, breaking the original "construction + uses" in a construction mode an important measure to achieve a modern management and meticulous management of construction projects, contribute quality, cycle efficiency of the safeguards and
construction projects.
Second, to strengthen financial management of construction projects on behalf of the need to explore
In Agent System, the role of the construction project management unit is no longer a direct participant, the focus turned to investment and financing projects, in this context, on the one hand the construction of the unit is no longer necessary to assume management responsibility too heavy; it also increased the difficulty of the project management of funds. In behalf of the construction project financial management, its management focus mainly on the following two aspects: First, the construction unit to determine a reasonable financing node based on the overall progress of the project construction time and avoid financing construction funding needs do not match appears, prevent waste of money and funds lag. Second, the next generation of construction mode, the flow of funds also need to be strictly controlled, the choice of cash flow approach, building units - Daijiandanwei - construction supervision unit or construction unit - construction and supervision units shall be based on the actual situation of the project Research and analysis. Overall, the practice of the system on behalf of our country to carry out construction in late, its financial management there are still some problems and deficiencies in the context of the new era, to improve the quality of construction on behalf of the construction, the need for financial management as the center, to analyze its existence the problem, explore its countermeasures.
Third, the stage on behalf of the construction project financial management issues highlighted
1. agent construction project preparation and planning is not comprehensive, resulting in increased investment and construction costs
Behalf of the construction works are often not part of the preparatory scientific overall planning, thereby resulting in generation of construction financial management too passive, too much alteration phenomena occur in construction projects, resulting in increased investment and construction costs, but also increased on behalf of the management and control of construction project investment risk. In addition, on behalf of the construction at the time of pre-planning mostly without consulting professional organizations, resulting in generation of construction investors prone to the phenomenon of breach of contract.
2. The agent construction projects Daijiandanwei restricted rights, financial resources more difficult to control
At this stage, on behalf of the construction project Daijiandanwei do not have the rights of the owners, which makes it too cautious on investment cramped control, such as changes occur in the amount of investment, the need for timely and investors on behalf of the construction will be to consult and negotiate, Daijiandanwei role is limited. In addition, the general supervision of the tender Daijiandanwei link to participate on behwww.gpsdvd.cnalf of the construction project in the early design costs mainly allocated by the investor to the generation of construction designers, such as the design is unreasonable, Daijiandanwei and design coordination and communication units when, on the one hand will produce a lot of coordination costs; the other hand, will result in increased investment costs, resulting in the generation of construction Daijiandanwei can not effectively control the financial resources.
3. The agent construction project bidding management practices is not strong
Our Agent System carry late in the mechanism construction tender agent on behalf of the
construction lags behind, when participating in the tender Daijiandanwei links, which can not be independently choose to tender agent, leading to leadership determined by the tender agent does not have the professional tender and experience level, thus make the development of tender documents, contract formulation and management of problems, and ultimately lead to increased investment. Also, on behalf of the construction tender time there are also non-standard place, Daijiandanwei in determining the time in haste, it can not strictly review the tender documents, the constraints affect the normal development of financial management.
4. Generation of construction accounting and disbursement of funds lack unity
Under Agent Construction, the main project is too complicated relationship, so that the accounting is also broken down into various enterprises, and between enterprises in the accounting standards are not the same, which makes the generation of construction Accounting lost original some roles and features. Fiduciary Duty on the disbursement of funds, and the use of units under Daijiandanwei prepare accounts system, the direct disbursement of funds allocated and disbursed two types of transfer, and the disbursement of funds given to the use of units greater financial control over the funds can not make the play its estimates regulatory role, is not conducive to the subsequent development of the project.
Fourth, the agent construction projects Financial Management Solutions Inquiry
1. Strengthen contract management, financial risk prevention
Agent construction project contract and its change is directly related to changes in financial floating payments. Therefore, on behalf of the construction and investment between the parties Daijiandanwei to increase contract management, no exceptional circumstances may not change the content of the contract. When it comes to the use of funds, the funds should be regulated by the examination and approval process to ensure the orderly and transparent use of funds. On supervision, use and management of funds, determine the various aspects of the person directly responsible, someone to set up funds accounting work, set up a special bank account to avoid the funds being misappropriated. In addition, at each stage of bidding, building, construction, and acceptance of the project, to be real-time monitoring of the use of funds and cost control, the prevention of financial risks.
2. improve the agent construction project financial management and appraisal system
First of all, on behalf of the financial management system building construction, to establish appropriate financial management rules and regulations and institutional constraints to improve the extent of regulation in financial resources and the use of part of the financing, to avoid the emergence of diversion of funds. On behalf of the financial capital and construction costs to be monitored and the flow of its source. Secondly, on behalf of the construction project financial management assessment, it should be focused on the quality of accounting assessment and evaluation, as the case may set the appropriate assessment indicators, guarantee on behalf of the construction project financial management more scientific and effective. As in behalf of the construction project construction, raw materials for construction, should set up specialized accounting subjects, on the one hand can be more comprehensive understanding of the use of funds flow; on the other hand, such as the procurement of raw materials belong to the generation of construction engineering unit trust, you can be on behalf of the built requester raw prepaid funds be broken down in order to effectively protect the economic interests and on behalf of the construction Daijiandanwei requester two parties. 3. To perfect the relevant systems, defuse the risk of default
Agent Construction Financial Management in many problems arise mainly due to relevant laws and regulations and related system is not timely follow-up, in the context of the new era, should focus on the related system to be improved, improve the matching of Construction Agent System and Policy Procurement System of Daijiandanwei implement the necessary incentive system, to protect their basic rights, to improve their service charges, thereby enhancing the construction of its initiative to protect the agent construction project quality and efficiency. At the same time, but also be on qualification Daijiandanwei management, supervision and control of the entire process of its signing and performance of the agency contract, such as its defaults phenomenon, to take the necessary punitive measures.
4. Increase investment tender agent construction project management
First, on behalf of the construction project bidding units eligible to vote for review to ensure that they have a good building qualifications in order to optimize the agent construction project bidding and tendering workload. Secondly, on behalf of the construction project investment tender, should strengthen the management of engineering design contract in order to take control of the budget, in this process to give the Daijiandanwei sufficient rights of participation in order to improve the quality of the design tender, easy to post orderly financial management activities carried out. On behalf of the construction investment and construction aspects of the construction tender to prevent produce changes to improve the quality of investment control, the use of the financial resources of strict examination and approval.
5. carry out the entire process of dynamic management and project budget, to be unified on Accounting Methods
On behalf of the construction should focus on projects and through the development of pre-budget estimates, to take control of the overall investment costs on behalf of the construction project. Progress on behalf of the construction project, should the cost of capital estimates for all aspects of the project to be cowww.hanyu100.netmpared to, the specific flow of investment budgets to be clear, and the use of the funds credited into account the time of recording, in order to achieve on behalf of the construction budget funds and the entire process of dynamic management. In addition, on behalf of the construction of financial management should also be standardized and unified focus on accounting processes to ensure that financial activities in strict accordance with the appropriate standard operation. On the accounting system should also enhance its normative, by means of information technology and computerized accounting technology, to be unified on behalf of the construction of financial management software to improve accounting accuracy and matching.
V. Conclusion
In conclusion, on behalf of the construction project is a new construction in the new system of project construction and management system, on behalf of the construction projects to improve their economic and social benefits, need to focus on the core of financial management, improve the quality of financial management. For the agent construction project financial management problems, on behalf of the commissioned units and construction Daijiandanwei to focus on a number of links to be improved contract management, system construction, accounting, financial management, etc., in order to improve the financial management of agent construction project quality.