有关对于高校基建会计制度的探究中英文对照.doc

//有关对于高校基建会计制度的探究中英文对照The capital construction accounting system in colleges and universities to explore contrast in both Chinese and English一、引言One, the introduction 就目前来讲，我们国家对于高等学校的基建会计工作还没有一个比较完善的规定制度，很多学校在进行财政管理的过程当中，往往只能借鉴使用一些企业的陈旧制度。这样直接导致的结果就是财政方面的核算和管理都非常不规范，而且彼此各不相同，最终的账务都显得比较混乱。有时候即使是在同一所高校进行财务核查，都会发现会计工作者们所使用的财务核算方法不一，甚至会出现脱节的现象。不论是财务核算的程序，还是进行财务运作的方法，都没有一个特定的标准可循，这就导致财务的处理运作加上了很多个人的观点和方法，存在一定的任意性，很多会计资料不能够进行彼此之间的比较，而且会计信息的失真现象也无法控制。因此，我们有必要对高校基建会计制度进行一个深入的探究。For now, our country for the construction of institutions of higher learning the provisions of the accounting work is not a relatively perfect system, many schools in the process of fiscal management, often can only be used for reference some of the old system of the enterprise. This is directly the result of financial accounting and management is not standard, but also each are not identical to each other, the final accounts appear more chaos. Sometimes even in the same financial verification to colleges and universities, will find the financial accounting accounting workers use method is different, can appear even disjointed phenomenon. Whether financial accounting program, or operation of the financial method, not a specific standard to follow, this leads to the financial processing operation and the many personal point of view and method, there is a certain arbitrariness, a lot of accounting information cant compare each other, and the accounting information distortion phenomenon also cant control. Therefore, it is necessary for us to capital construction accounting system in colleges and universities conducted a thorough inquiry. 二、高校基建会计制度所发挥的基本职能Second, the construction of colleges and universities accounting systems basic functions 作为会计工作体系当中比较重要的一个环节，基建会计通过核算、监督以及管理等过程发挥着自身的职能。As a system of accounting work is an important link, the construction of accounting through accounting, supervision and management process, such as play its own function. （一）对于高校基建过程当中涉及到的每一个环节做出记录(a) involved in the construction in colleges and universities of every link to make record 要想切实得到高校基建投资的详细状况，就需要进行相关的账目以及流程记录的核查，而这就是高校基建会计的基本职能之一。通过核查记录我们可以进一步明确基建投资的具体来源，判断其来源的合法性和正当性；通过跟进其具体的流动过程，我们能够明确基建投资的去向以及使用的方式；通过核查财务记录，我们能够判断建设单位各个方面的财务收支是不是符合我们国家在财政以及财务方面的相关的规章制度，有没有遵循经济效益最大化的基本原则。To actually get the detailed status of infrastructure investment, will need to be related to the accounting records of inspection and process, and this is one of the basic functions of capital construction accounting in colleges and universities. Through verification records we can make a clear definition of the specific source of infrastructure investment, determine the source of legality and legitimacy; By follow the specific process flow, we can clear to and the use way of infrastructure investment; Through verification of financial records, we can determine the construction unit all aspects of financial revenues and expenditures is conforms to our country from the fiscal and financial aspects of the relevant rules and regulations, follow the basic principles of economic benefit maximization. 通过建设单位会计工作者所做的财务记录，相关的监督人员能够进行财务核查，明确基建投资的获取以及使用的整个流程，实现其监督和管理的职能，这样就能够进一步约束建设单位的财政运作的具体实施过程，以此促进它们遵纪守法的行为规范，加强基建资金使用的合理性、有效性以及节约性。By construction unit accounting workers do financial records, and related personnel to the supervision of financial check, clear access to infrastructure investment and the use of the entire process, realize its function of supervision and management, so that it can further constraints, the construction unit of the specific implementation process of the operation of the finance in order to promote their law-abiding behavior standards, strengthen the rationality of the use of construction fund, effectiveness and save. （二）在成本计算的过程中发挥着不可替代的作用(2) in the process of the cost calculation plays an irreplaceable role 高校基建会计想要进行基建费用的核查、监督以及管理，首先就需要对于建设成本进行详细准确的计算，而这个计算的内容包含有：对于进行材料以及设备的采集和购买的过程的成本计算，在进行基建工程的施工安装等过程的成本计算以及进行资产的交付使用过程中的成本计算等等。所进行这些工作，能够真实地展现出单位财务运作的具体状况，并且通过计划出来的、预算出来的以及实际的成本这三者之间的相互比较，能够进一步核查建设单位自身的成本计划和预算的实际进行状态，依据这些能够进行资金使用效益的评估与分析。与此同时，还能够对建设单位的成本以及费用的具体使用状况做一个监督，促使其运营的合法性以及经济效益的最大化。College infrastructure construction expenses accounting want to inspection, supervision and management, first of all you need to detailed accurate calculation for the construction cost, and the calculation of content contains: for purchased materials and equipment acquisition and process cost calculation, in the process of the construction engineering construction installation, as well as cost calculation as well as the delivery of the assets used in the process of cost calculation and so on. By these work, can truly show the financial operation of the specific situation, and out through the plan, budget and actual cost comparison between the three, to further verify the construction unit itself cost plan and budget of the actual state of the basis of the ability of fund use efficiency evaluation and analysis. At the same time, also to the construction unit cost and the cost of specific use condition to do an oversight, prompting the legitimacy of its operation as well as the maximization of economic benefits. 三、现阶段高校基建会计工作当中面临的问题Three, the construction of accounting work in colleges are faced with the problem （一）对于资金使用的分类不够明确(a) for money using classification is not clear 在基建资金的使用过程当中，对于资金的分类以及归集都是比较关键的任务，但是，高校基建制度在这方面还比较欠缺，致使很多高校的会计工作者们不明白如何进行工程资金的具体分类以及归集。比较常见的问题包括，在进行采购工程材料的过程当中，所支付的材料款有时候会被工作人员当作建安投资处理，有的时候又会被当作预付工程款处理；在进行审计费以及设计费支付的过程当中，所支付的费用有时候会被工作人员当作预付工程款处理，有的时候又会被当作其他的款项处理；在进行材料费以及零星工程费支付的过程当中，所支付的费用有时候会被工作人员当作待摊投资处理，有的时候又会被当作建安投资处理等等。一般情况下，基建项目的结算时间都是跨年度或者是几年，如果这些上述的工作没有妥善完成，那么对于后续的核算以及结算工作产生的影响将是重大而且深远的。而要想解决这些问题，不仅需要强化会计工作者的个人素质和技能，更重要的是加强会计制度的基本建设。In use process of the construction fund, for the classification and the collection of funds are more critical task, but the system of university infrastructure is lacking in this aspect, caused a lot of colleges and universities accounting workers dont know how to do project specific classification and the collection of funds. To interestedroblems include, in the process of procurement of engineering materials that pay material money are sometimes staff as sussing out investment processing, sometimes it will be treated as advance payment processing; During the process of the design fee for audit fee and payment, the payment of fees are sometimes staff as advance payment processing, sometimes it will be treated as other payment processing; Scattered construction cost in the cost of raw materials and process of payments paid are sometimes investment of staff as a treatment, and sometimes will be treated as sussing out investment treatment, etc. Under normal circumstances, the construction project settlement is the maximal time or a few years, if the above work is not done properly, so the subsequent accounting and settlement work effect will be a significant and far-reaching. To solve these problems, not only need to strengthen the accounting workers personal qualities and skills, more important is to strengthen the basic construction of accounting system. （二）高校基建会计工作人员的业务处理工作比较混乱(2) business process of university capital construction accounting staff work is chaotic 通过相关的调查研究，我们发现高校基建会计工作人员在业务的处理方面存在着程序混乱不清的状况。比方说，在进行工程款支付汇报的过程当中，有的会进行进度款的列报，而有的就不会；在进行项目的核算以及交付使用核算的过程当中，彼此之间的意见不统一，所坚持的程序各不相同。正是因为上述这些业务在处理过程中显现出来的程序不一的状况，才使得业务处理产生了混乱不堪以及欠缺规范的状况，在这种条件之下，资产的真实状况就不可能显现出来，因此，会计信息的准确性和可靠性也无法保障。Through the relevant investigation, we found that the universities capital construction accounting staff in the business processing procedures exist among the chaos is not clear. For example, in the process of the payment report some progress payment will be carried out in presentation, and some will not; In project accounting and accounting process of consign is used, the disagreement between each other, and stick to the program each are not identical. Just because of these business appeared in the process of program of varying conditions, makes business process to produce the chaotic and lack of specification, under this condition, the real condition of assets can not be revealed, therefore, also cannot guarantee the accuracy and reliability of accounting information. 四、对于高校基建会计制度的完善Four, the improvement of the capital construction accounting system in colleges and universities （一）进行高校基建会计工作科目的划分(a) construction of colleges and universities accounting purpose of nurses 这项任务需要强调的是，首先需要提升其可操作性，具体包括：第一，待摊投资和建安投资的划分，前者是需要进行除了主体工程款之外的其他的项目费用的核算，而后者进行的就是项目主体工程款，如材料费、设备费以及工程结算款等；第二，预付工程款和其他应收款的划分，后者进行的是对于合同之外的暂时支付的或者是应该收入的费用的核算；第三，应付工程款和其他应付款的划分，前者是进行承建单位暂时没有支付需其代付的款项的核算，如有超出需要进行冲回，后者是进行供应商以及其他单位的支付费用的核算。The task is need to emphasize that you will first need to improve its maneuverability, specific include: first, prepaid investment and take a division of the former is required in addition to regions other than the project cost accounting, and the latter is project regions, such as the cost of raw materials, equipment and construction settlement etc.; Second, advance payment and the division of other receivables, the latter is carried out for the contract of temporary payments or income should cost accounting; Third, to deal with the payment and other payables divided, the former is to temporarily no need the paid payment unit construction of accounting, if have beyond the need to charge back, which is paid to suppliers and other units of accounting. （二）进行会计明细科目和具体级数的设定完善(2) to set accounting detail course and specific series of perfect 具体的设定原则是能够切实满足会计核算的要求，太过于细化不合理，但是也不能太过粗糙。一般情况下，高校基建会计科目的明细等级分为三级，其中，总账科目属于第一等级，对应工程项目的具体名称属于第二等级，对应项目的承建单位的具体名称属于第三等级。这种设定能够非常清楚地把各个项目的总体支出如实展现出来，因此，得到比较广泛的使用。Specific setting principle is to satisfy the requirement of accounting, unreasonable too detailed, but also cannot too rough. 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