Selected Management Systems of Business Department of Construction Company (9 articles)

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Management System of Operation Department of Construction Company

Part 1: Model Management System of Operation Department of Construction Company

Keywords Architecture Installation enterprise; branch company ； financial management

In the modern market economy society, the scale of production and operation of enterprises is expanding, and the economic relationship is becoming increasingly complex, and the competition is becoming increasingly fierce. Financial management has become an important part of the survival and development of enterprises. With the pace of urbanization, the market of construction and installation industry is becoming more and more saturated. It is not only affected by the upstream real estate industry, but also restricted by the government's overall planning of urban construction. The establishment of branches outside the province will become a new round of strategic objectives for construction and installation enterprises, and the financial management of its branches will also become more important.

1、 Preface

Financial management is the management of the capital movement and the economic relations embodied in the production and operation process of enterprises. It is a kind of value management. It mainly uses value indicators such as capital, cost, income and profit to organize the formation, realization and distribution of value in the enterprise by means of financial forecasting, financial decision-making, financial budget, financial control and financial analysis, and deals with the economic relationship in the value movement. The quality and effect of enterprises in all aspects of production and operation activities can mostly be reflected through various value indicators that reflect the process and results of capital movement. Timely organizing the supply of funds, effectively using funds, strictly controlling production consumption, vigorously increasing income, and reasonably distributing income can also promote enterprises to effectively carry out production and operation activities and continuously improve economic benefits. The branch outside the province of the construction and installation enterprise is a labor-intensive enterprise. The connection between the types of work is close, the process is obvious, the project cycle is long, there are many projects, and subcontracting is common. And because the other party does not pay the project funds in time, it needs to advance a large amount of funds, which requires the construction and installation enterprise to make reasonable use of existing funds and raise funds reasonably, Therefore, financial management is particularly important. The financial department needs to intervene in all aspects of planning, decision-making and implementation, and implement them into the whole process of business activities.

2、 Financial management content of branch companies outside the province of construction and installation enterprises

Branch is a concept corresponding to the head office or the company. The business of many construction and installation enterprises is distributed in all provinces of the country, and those directly engaged in these businesses are branches or subsidiaries set up by branches. The nature of the branch company is that it does not have the status of an enterprise legal person, and it does not have the ability to independently bear civil liability. If the branch company has no ability to repay the creditor's rights and debts left by its daily operation, the repayment obligation of the outstanding debts will be borne by the head office. Therefore, the head office needs to make investment decisions on the capital movement of the branch company and the financial relationship it reflects The management of financing decision and profit distribution decision is also the three basic contents of the financial management of the branch outside the province of the construction and installation enterprise.

Enterprise investment includes fixed asset investment, securities investment and direct investment in other enterprises. Due to its special position in the law, the head office of a branch outside the province of a construction and installation enterprise generally prohibits or establishes high approval authority for its securities investment and investment management of other enterprises. Therefore, the focus of its investment management is fixed asset investment. The fixed asset investment of a branch outside the province of a construction and installation enterprise is generally fixed assets for office use, such as houses, cars Computer and fixed assets for business such as threading machine, pipe bender, excavator and other engineering equipment. The basic requirement of investment management is to fully demonstrate the technical feasibility and economic rationality of investment, so as to reduce risks and improve returns. Mainly from the prediction of enterprise investment scale, determination of enterprise investment structure, analysis of enterprise investment environment, research of investment risk, evaluation of income and risk of investment scheme and other aspects of management.

Fund raising management is the management of raising and using funds. The capital source and financing method management of the branch outside the province of the construction and installation enterprise. In order to reduce the capital cost of the group, the head office is generally included in its financial management, while the financing management of the branch focuses on the management of the use of funds. The industry characteristics of construction and installation enterprises determine the characteristics of large occupation of project funds and long time use. How to recover the project funds in time, improve the utilization rate of funds, reduce the cost of the enterprise's engineering projects, including human resource costs and material costs, reduce the occupation of inventory funds, and increase the turnover rate of inventory have become the top priority of financing management.

Profit distribution management includes sales revenue management, profit management and profit distribution management. The main content of profit distribution management is the management of project sales revenue of branch companies outside the province of construction and installation enterprises. Earnestly do a good job in project prediction and decision-making, vigorously develop the market, expand sales, strengthen the recovery of project funds, and reduce bad debt losses through performance assessment. Earnestly make profit forecast and profit plan, strengthen project cost control, and ensure the realization of profit target.

The three basic contents of financial management are cause and effect and interrelated. When carrying out financial management, several contents must be linked and arranged as a whole.

3、 Problems and causes of financial management in branches outside the province of construction and installation enterprises

1. The selection of the person in charge of the branch company and the low professional quality of the accounting personnel

In the market economy environment, many branches outside the province of construction and installation enterprises are not theoretical branches, but actually pay a certain management fee. The profit and loss of all contracting branches that borrow the qualification of the head office are borne by the head of the branch. If the person in charge of the branch company does not have certain financial strength, and if the business is terminated, the head office will bear the outstanding creditor's rights and debts when the business is cancelled, which increases a lot of financial risks. On the other hand, the branches outside the province of construction and installation enterprises generally have simple organizational structure and fewer personnel. In order to save costs, some of them hold several posts or are bookkeeping agencies such as accounting firms. The quality of accounting personnel is low and the financial management foundation is weak, which greatly affects the comprehensiveness, authenticity and timeliness of the accounting data of the branches.

2. The financial system of the branch is not perfect and the management is not standardized

As the operator of the backbone or core business of the head office, the branch outside the province of the construction and installation enterprise is a conventional form of decentralized management of enterprises. According to the degree of decentralization, it can be managed as a workshop or operated independently as a simulated legal person. The latter mode is widely used, and the former is not conducive to the development of the company. The branches outside the province are simple in organization, management system The financial management system is not standardized and perfect. First of all, the authorization is not clear, and some authorities related to the capital or contract of the head office are not clear. The branch company has the authority to control or sign major amounts or contracts. Secondly, the budget management system has not been established, the business objectives of the branch have not been quantified, and the internal responsibility and right system of the branch has not been formed, so the overall operation of the branch cannot be constrained and encouraged. Moreover, the accounting management is not standardized, which greatly reduces the accuracy and integrity of accounting materials.

3. The supervision mechanism of the head office is not perfect

The branches of construction and installation enterprises outside the province are generally far away from the head office in space. If the fully decentralized accounting and the business model of analog subsidiaries are adopted, the head office will not be able to understand the details. At present, the main principals of many branches outside the province of construction and installation enterprises have good interpersonal relationships with the head office. In fact, the nature of such branches is full contracting. Therefore, as long as the head office pays a certain amount of management fees, the supervision mechanism is almost not established, and the accounting statements are not required to be submitted regularly. Relevant major project contracts and purchase contracts of important materials do not need to be filed. The head office leaders and the chief financial officer only visit the company once a year for supervision and inspection. During the inspection period, the branch company only provides the accounting data and tax payment data for the whole year, and the project quality and creditor's rights and debt relationship are unknown. This mode greatly increases the legal liability of the independent legal person of the head office.

4. Backward electronic information system

The branch outside the province of the construction and installation enterprise has not established the group ERP system and the branch's ERP system in most cases due to the consideration of operating costs or the lack of suitable management personnel. Therefore, the branch's engineering information, procurement information, and financial information cannot be shared, resulting in communication barriers between the head office and the branch company. The branch company's information is blocked, and its management is also subject to certain restrictions.

4、 Measures to strengthen financial management of branches outside the province of construction and installation enterprises

1. Select the appropriate person in charge of the company and equip professional financial personnel

At present, the nature of the branch outside the province of the construction and installation enterprise is a branch with contracting nature, and the authority is enormous. Because the branch does not have the legal person status, it is very necessary to select the appropriate person in charge of the branch. When setting up a branch outside the province, improve the selection criteria of the branch, not only have construction technology or management experience, high school education or above, but also provide certain material guarantees, such as real estate such as housing construction. When the branch company was established, a part of the injected capital was in place, and the capital could not be withdrawn. The business contract was signed and a certain amount of quality guarantee and safety guarantee was provided. Through the establishment of a constraint mechanism, once the branch company is cancelled, there will be outstanding creditor's rights and debts, which may be paid with guaranteed materials and deposits, greatly reducing the overall quality risk and financial risk. The accounting staff with high quality shall be equipped with strong financial management ability, high moral character and high integrity. Relevant financial matters shall be carried out in strict accordance with the financial management system and internal control system of the head office and branches. Efforts shall be made to study the project budget and participate in the project completion settlement, which is conducive to project cost control and cooperation with the engineering department to collect project funds. When the branch exceeds the budget authority and exceeds the budget expenditure, it shall adhere to the principle of "system first, leadership second". If there is serious damage to the interests of the head office, it shall report to the financial director of the head office or the head office.

2. Improve the financial management system of the branch

The establishment of the management system and financial system of the branch outside the province of the construction and installation enterprise must be guided by the financial management system of the head office, and the power and responsibility arrangement of the head office must be refined. Decentralized management must ensure that rights and responsibilities are clear and equal, and control cannot be weakened due to decentralization. At the same time, responsibilities and rights should be unified to ensure effective constraints and incentives. In order to better manage assets and achieve target profits, the head office should arrange the financial responsibility and rights system of branches through authorization control degree, budget management system and other ways. The authorization management system is mainly to authorize the management of assets and capital expenditure management authorization. The head office authorizes the management of branch assets, and its corresponding responsibility is to ensure the safety and integrity of assets, maintain and increase the value of assets, and create profits through operating assets. However, the right of the branch company to dispose of assets shall be restricted. The budget management system is the quantitative assessment basis of the head office to the branches. By preparing annual budgets for sales, production, costs and expenses, procurement, etc., the branch company implements the budget in a centralized manner to workshops, teams and individuals, forming an effective internal responsibility and right system at all levels of the branch company. Based on this, the head office can master the estimated balance sheet and profit and loss of each branch, and carry out budget balance and reasonable allocation of funds.

3. Establish a supervision and assessment mechanism between the head office and branches

The supervision and assessment mechanism of branches outside the province of construction and installation enterprises can be considered from two aspects, one is through written supervision and assessment, and the other is through on-site inspection. The written supervision mechanism has the ability to regularly report the branch's accounting statements, various internal analysis reports, tax returns, detailed statement of creditor's rights and debts and statement of changes on a monthly or quarterly basis as required by the head office. Record management of important project installation contracts and important material purchase contracts. Establish a budget audit system to check and evaluate the rationality of the branch's budget preparation summary system, the completeness of the statistical system at all levels of accounting and statistics, and the effectiveness of the budget implementation and assessment system. Establish a door-to-door inspection system. The head office stipulates to regularly inspect the office or construction site of the branch office every month or every quarter, and can also conduct unannounced inspections to find out the quality, financial and business problems of the branch at any time, and require a reward and punishment mechanism such as rectification within a time limit.

4. Establish an information system to achieve effective online resource sharing

In order to better manage the branches, due to the geographical location of each branch, if direct on-site inspection is adopted, it will not only cost more energy and time, but also the collected information is not timely, comprehensive and complete. In the era of modern communication and information development, the head office should establish electronic information systems, such as the ERP system of the group. Through the ERP system of the group, the head office and branches can view and share the system information indefinitely. Through the engineering management module and financial management module of the branches, the head office can timely grasp the financial situation and operation of the branches. Through data analysis, problems can be found and solved in a timely manner. The company can also timely update the tasks assigned by the head office through the ERP system. Establish an information system to become a better way of communication. Through the information system and the electronic information system, the head office can timely understand the engineering project information of the branch through the network channel, so that the head office can manage the engineering project cost. Through the purchase module of the electronic information system, we can understand the debt units of the branch company, make the financial management more comprehensive and timely, and achieve effective online sharing.

reference:

[1] Wu Jiahong, On the Cost Management of Regional Branches of Construction Enterprises [J]. Entrepreneur World (the second ten day issue), 2011

Part 2: Model Management System of Operation Department of Construction Company

1、 Preface

2、 Financial management content of branch companies outside the province of construction and installation enterprises

The three basic contents of financial management are cause and effect and interrelated. When carrying out financial management, several contents must be linked and arranged as a whole.

3、 Problems and causes of financial management in branches outside the province of construction and installation enterprises

1. The selection of the person in charge of the branch company and the low professional quality of the accounting personnel

2. The financial system of the branch is not perfect and the management is not standardized

As the operator of the backbone or core business of the head office, the branch outside the province of the construction and installation enterprise is a conventional form of decentralized management of enterprises. According to the degree of decentralization, it can be managed as a workshop or operated independently as a simulated legal person. The latter mode is widely used, and the former is not conducive to the development of the company. The branch outside the province did not improve its financial management system due to its simple organization and non-standard management system. First of all, the authorization is not clear, and some authorities related to the capital or contract of the head office are not clear. The branch company has the authority to control or sign major amounts or contracts. Secondly, the budget management system has not been established, the business objectives of the branch have not been quantified, and the internal responsibility and right system of the branch has not been formed, so the overall operation of the branch cannot be constrained and encouraged. Moreover, the accounting management is not standardized, which greatly reduces the accuracy and integrity of accounting materials.

3. The supervision mechanism of the head office is not perfect

4. Backward electronic information system

4、 Measures to strengthen financial management of branches outside the province of construction and installation enterprises

1. Select the appropriate person in charge of the company and equip professional financial personnel

2. Improve the financial management system of the branch

3. Establish a supervision and assessment mechanism between the head office and branches

Part 3: Model Management System of Operation Department of Construction Company

[Key words] Construction companies; Financial management; Risk Management

[DOI]1013939/jcnkizgsc201619070

1 Significance of financial management of special building structure companies

With the advancement of urbanization in China, many buildings have sprung up. In this historical trend, the construction industry has gradually become the basic industry of the national economy. Since entering the 21st century, the real estate industry has risen rapidly, and a large number of special building structure companies have emerged. The emergence of special construction structure companies is of great benefit to the construction of China's market economy, and also has a far-reaching impact on the norms of the entire construction industry. The incorporation of the management of special construction structure companies into the legal system has not only avoided a series of conflicts caused by vicious competition, but also eliminated some subjects that do not meet the building qualification from the market through the form of licensing industry access, thus ensuring the quality of buildings. With the deepening of China's opening up, the degree of marketization of the construction industry has also been greatly improved. A large number of foreign construction companies have poured into the Chinese market. Chinese special construction structure companies are facing a new round of huge pressure, and need to strengthen cost control and rational use of resources. Therefore, for special construction structure companies, their financial management system is related to the survival and development of enterprises. Only by minimizing the cost of management can we obtain the maximum profit. As the core content of enterprise management, financial management has become a key optimization area. However, there are many problems in the financial management system of special construction service companies in China, which need further reform and improvement.

2. Problems in the financial management system of special building structure companies

1 Informal operation of financial management

The long-term planned economy system makes Chinese enterprises lack competitiveness, and at the same time, they are accustomed to the rigid planned economy in financial management, especially for special construction structure companies. Although the enterprise has established the relevant system of financial management, it is more inclined to the traditional management method in the actual operation. In the financial management activities, each department shirks responsibility and oversteps its authority from time to time. The backward management method is seriously inconsistent with the requirements of modernization. The company's operation is in a laissez faire state, the internal financial management lacks supervision, the internal control means are insufficient, and the financial management system lacks keen observation of economic development, thus affecting the further growth of the enterprise. Special building structure companies are accustomed to adopting the project manager system in management, that is, to establish a responsible department for each project, while the headquarters of the construction company is only responsible for providing the qualification guarantee of the building and collecting the management fees, which has created a problem: in financial management, the headquarters of special building structure companies can only control cash The management of semi-finished products and fixed assets is inadequate, and a large amount of waste is generated, which has a negative impact on the company's cost control.

2 Financial management has not received due attention

The development of special building structure companies in China has a prominent feature, that is, this type of company has appeared in China for a short time, but it has developed rapidly. This makes the company's management lag behind the company's development pace, especially in financial management. The financial management of special construction structure companies is mostly a mere formality, and has not received the due attention. The actual role played by the financial department in the company's development is far from reaching its real ability, The backward thinking of some construction structure companies makes them ignore the core position of financial management, and financial management is placed behind production management and operation management. In the early stage of the development of the construction industry, ignoring the financial management system did not bring too much problems to the company, but with the fierce competition, the importance of financial management has become increasingly prominent. The quality of financial management directly affects the development of the enterprise and the operation of the company's funds. Efficient financial management system is an effective way to ensure the competitiveness of the enterprise, which also stems from the emphasis on financial management.

3 Lack of standardized training for financial management personnel

In many special building structure companies, there is such a phenomenon that the company's financial management often employs relatives or friends of the company's leaders to take charge. Many of them lack complete financial management training. The basic theory of financial management is insufficient. The low professional level of financial management personnel makes the company's financial management stagnate. The management model based on human relations is easy to make the true information of the enterprise unable to be accurately displayed. The financial behavior lacking moral self-discipline is easy to lead to the financial crisis of the company, It has a serious impact on the financial management level of construction enterprises.

24 Risk control loopholes of financial management capital

The finance of special construction structure companies is different from other types of companies. The project-based operation of construction companies causes financial risks throughout the whole process of construction. From the beginning of undertaking the project, the construction company blindly took the project regardless of the actual situation of the company's funds. By borrowing from the bank, a little change in the market will easily lead to the financial crisis of the construction company. The operation of funds lacks reasonable norms, which in turn makes the operation of construction companies out of control, and special construction companies bear huge risks. Financial risk identification is the primary link of risk management. Only risk identification can understand various risks faced by the company in its operation and make preliminary judgments to take corresponding countermeasures. Financial risks are affected by many factors. The financial management risks of special construction structure companies include overall financial risks, structural risks, financing risks, cash flow risks, etc, It is a dynamic process. The crisis caused by the existence of these risks is the rupture of the capital chain, and the company's net assets are negative. There are two main types of financial risk variables to measure special construction structure companies: one is based on accounting data, the other is based on market data. The accounting data includes the fluctuation of accounting income, debt ratio, etc. Relatively speaking, it is more reasonable to measure corporate risk based on accounting data than capital market data. The financial management of building structure companies has large loopholes in these aspects, and the probability of risk is extremely high.

25 randomness of financial management procedures

The financial management of the company should have a clear process, and strict procedures can make all systems be well implemented. The special building structure company has serious randomness in project approval. Where the money should be spent, there is no money. Some places where the money should not be spent waste a lot of money, which not only affects the efficiency of the project, It also affects the company's image and efficiency. Malicious falsification or change of financial statements, false performance and untruthfulness of reflected information are serious problems. Abuse of the company's financial seal, as well as the random use of some cheques.

The property of a special construction structure company includes buildings, transportation tools, electronic instruments, machinery, equipment, etc. These properties are an important guarantee for the normal operation of a construction company. The randomness of financial management has led to a great waste of resources. There is no sound financial system. The company's daily consumption expenditure and project investment show great randomness, This makes the company's property vulnerable to infringement.

The randomness of financial management is also reflected in the randomness of financial reimbursement. First of all, there should be a clear description of what can be reimbursed. The company's employee expense reimbursement must have the project name, time and special seal of the company's finance. For incomplete invoices, fake invoices must not be reimbursed. All amounts must be filled in accurately, and relevant financial reports must be made.

3. Improvement of financial management system of special building structure company

1. Renewal of financial management concept of special construction structure company

Special construction structure companies should reverse the situation that they do not attach importance to financial management, strengthen financial management from all levels of organizational management and corporate governance structure, formulate a company that meets the requirements to develop inventory, make efforts to reduce inventory materials, increase the management of accounts receivable and inventory of special construction structure companies. Special construction companies should be down-to-earth, Develop and update the concept of financial management, realize scientific and rational management, and realize multiple financial security lines. Construction companies should fully tap their potential, give full play to their advantages, and achieve balanced production. In contracting projects, they need to comprehensively demonstrate the possibility of the project, and make financial management into scientific financing in a planned and step-by-step manner to achieve advanced control.

2. Cultivation of financial talents in special construction structure companies

The training of financial management personnel is directly related to the smooth implementation of the reform of the financial management system, and will also affect the implementation of financial management. Strengthen the financial management awareness of financial personnel in special building structure companies and improve their comprehensive quality. For project budget guidance, project cost review and calculation of total project price, financial personnel shall be trained regularly to make them proficient in the review standards, strictly assess to ensure the smooth progress of financial work, and improve their ability to adapt to current financial accounting management.

3. Construction of standardized financial management system

A set of scientific financial management system is not only the guarantee for the daily work of the construction company, but also an important means to avoid each part shirking responsibility and irresponsibility. The company should implement the authorization and approval system. The authorization should be clear, the authority should be clear, the responsibility should be clear, and the financial system should be established to separate the division of labor for each position. Strictly manage cash and bank deposits, strictly control the accounting system, and strictly manage the accounting process, post responsibilities of accountants and working rules. The special construction structure company should thoroughly check the problems after they occur, make clear the rewards and punishments, and constantly improve the management innovation consciousness of the construction company.

4. Improvement of financial risk control ability of special construction structure companies

There are many risks in the finance of special construction structure companies. Improving the ability to control risks is a necessary way of financial management. This requires the construction company to strengthen the audit and supervision work, review the authenticity of the company's information, inspect the company's performance, achieve the independence of the audit work, and achieve independence, impartiality and authority.

The improvement of financial management ability of special construction structure companies is a process from low-level to high-level, simple to complex. With the development of society, the financial management of special construction structure companies will face more new challenges. Only by keeping pace with the times and being down-to-earth, can special construction structure companies improve their financial management.

reference:

Part 4: Model Management System of Operation Department of Construction Company

Keywords: enterprise finance; budget management

1、 Some Problems Existing in China's Construction Enterprises

China's construction industry mainly includes housing and civil engineering construction industry and building decoration industry. At present, there are a large number of construction enterprises in China, and the nature of large and medium-sized construction enterprises is single. There are still some problems in their enterprise attributes, business scope, organizational form, management level and technical content.

1. Diversified enterprise attributes. At present, most of China's construction enterprises belong to state-owned enterprises or state-owned absolute holding enterprises, whose market share accounts for a large proportion; Many small and medium-sized construction enterprises are private, and their construction output value and market share have little impact.

2. The management mode is relatively extensive. Except for a few large state-owned construction enterprises, many construction enterprises are basically under extensive management. In order to recover the investment as soon as possible, investors have led construction enterprises to blindly catch up with the schedule and construction period, ignoring quality, safety and other factors; A large number of projects are subcontracted; The purchase and use of materials are random and wasteful; Site management is disordered; Machinery idle waste; The overall quality of the staff is not high, the labor skills are low, and the management level is sluggish.

3. The technical content is not high. Construction enterprises, especially civil construction, have relatively low technical content, relatively high installation engineering, and some process technologies are relatively mature. Civil engineering accounts for a large proportion in construction enterprises. Some units use more original construction tools and more employees consume simple labor.

This is because of the above problems existing in China's construction enterprises, which makes the implementation of comprehensive budget management in the construction industry very necessary.

2、 The significance of building a comprehensive financial budget system for construction enterprises

To implement comprehensive budget management, the first thing to do is to prepare a comprehensive budget. The most important prerequisite for preparing a comprehensive budget is to determine the budget target: budget target is the main line and direction of preparing a comprehensive budget, and is also the basis and soul of the operation of the overall budget management system. Budget target is the goal and result of the production and operation activities of construction enterprises in the budget period. Guided by the objectives and strategic planning of the construction engineering enterprise, it is determined through repeated coordination and calculation of investors, decision-makers, operators and various internal budget execution departments on the basis of market prediction and balance of various internal resources of the enterprise. At present, comprehensive prediction has been widely used in China's construction enterprises.

The overall financial budget preparation system is an integral part of the management system of construction enterprises, which mainly plays the following important roles:

1. The comprehensive financial budget makes the decision objectives concrete, systematic and quantitative. In modern enterprise financial management, comprehensive financial budget should coordinate and plan the economic relations and functions of various departments and levels within the enterprise in a comprehensive and comprehensive manner, so that they are unified and subject to the requirements of the overall objectives of future operations; At the same time, the financial budget can also make the decision-making goal concrete. Systematization and quantification can clearly define the respective responsibilities and corresponding goals of the relevant production and operation personnel of the enterprise, so that everyone knows in advance. As the last link in the comprehensive budget system, the financial budget can comprehensively reflect the results of the special decision budget and business budget in the operating period from the value aspect, so that the budget implementation is clear at a glance.

2. Comprehensive financial budget is conducive to the smooth realization of financial objectives. Through comprehensive financial budgeting, standards for evaluating the financial status of enterprises can be established. By comparing the actual amount with the budgeted amount, problems can be found and deviations can be adjusted in a timely manner, so that the economic activities of the enterprise can be carried out according to the predetermined goals, thus achieving the financial goals of the enterprise.

3. The implementation of comprehensive budget control is the basic method to establish and improve the internal accounting control of the construction industry. In the process of comprehensive budget management, a complete and effective budget control system should be established according to the actual situation of the construction industry, and the budget control of internal responsible units should be improved on the basis of clear responsibilities and rights, Focusing on fund management and cost management, timely reflect and supervise the implementation of the budget, analyze the impact of various factors on the budget, find problems in time through assessment, and ensure the effective combination of budget management and performance assessment, which is very beneficial to the survival and development of construction enterprises.

3、 The Scope of Comprehensive Budgeting Management in Construction Engineering Enterprises

From the essence of financial management, comprehensive financial budget management is a highly comprehensive value management. The characteristics and functions of this value management cannot be replaced by other management. The theory that "enterprise management takes comprehensive financial management as the core and financial management takes fund management as the core" is a profound summary of the characteristics and unique functions of financial management, which has become accepted by more and more enterprises.

Financial budget is expressed in the form of currency, reflecting the financial objectives of the enterprise. The organic whole of various specific budgets that control the financial activities of the enterprise and ensure the smooth realization of the financial objectives of the enterprise. It includes operating revenue and expenditure budget, basic revenue and expenditure budget, cash flow budget and asset liability budget. The operating revenue and expenditure budget comprehensively reflects the production and operation process and financial results of the enterprise. The capital revenue and expenditure budget reflects the fund raising and utilization of technological transformation, small infrastructure, purchase and foreign investment of fixed assets and intangible assets, repayment of long-term liabilities, etc. within the unified accounting scope of the enterprise. The cash flow budget reflects the cash income, expenditure, surplus, shortage and financing of an enterprise. It is a comprehensive reflection of the operating revenue and expenditure budget and capital revenue and expenditure budget in the form of cash flow. Asset liability budget refers to the assets and liabilities of an enterprise after the implementation of operating revenue and expenditure budget, capital revenue and expenditure budget and cash flow budget.

The financial management environment of an enterprise includes two aspects: the external environment and the internal environment. The construction of the external environment mainly depends on the formulation of government policies and the support of relevant institutions, while the construction of the internal environment mainly depends on the construction of the enterprise's own system. The main problems existing in the construction of the enterprise's own financial system are as follows: (1) The enterprise has not established a strict financial accounting system, the authenticity and integrity of the accounting materials are questionable, and the accounting procedures, including account verification, account certificate verification, and account verification, cannot be guaranteed, which seriously affects the authenticity and reliability of the accounting materials, Thus, financial information loses its due economic value. (2) The internal control and supervision mechanism is not perfect. According to relevant surveys, the internal control over financial affairs of enterprises is either non-existent or non-existent. The division of accounting responsibilities is not clear, and the phenomenon of mixed posts is common. Even if the division of accounting functions in large enterprises is clear, but there is no strict internal control and audit procedures, it can not form a strict financial management, which is easy to cause internal misappropriation and loss of assets.

4、 Establish and improve the measure scheme of overall budget management of construction enterprises

Construction engineering enterprises should, in combination with the actual operation and management, pay close attention to determining the preparation procedure, content and scope of the comprehensive financial budget of the enterprise and its subsidiaries, establish systems and regulations on the submission and confirmation, implementation and supervision of the financial budget, formulate work plans, clarify the division of labor, implement responsibilities, and ensure the smooth implementation of the enterprise's financial budget management.

（1） In order to strengthen the organization and leadership of comprehensive financial budget management, an enterprise financial budget management leading group or similar organization can be established, which is mainly responsible for formulating enterprise financial budget policies and objectives, reviewing and issuing enterprise financial budgets and budget adjustment plans, supervising the implementation of enterprise financial budgets, and coordinating major issues in the preparation and implementation of enterprise financial budgets.

（2） In order to strengthen the daily management of the financial budget, it is necessary to define the daily management organization of the enterprise's financial budget. Under the guidance of the enterprise's financial budget management leading group, it is responsible for organizing the preparation, review, summary, reporting, issuing, reporting and other work of the enterprise's financial budget, and coordinating the specific issues related to the preparation and implementation of the enterprise's financial budget, Track, supervise and analyze the implementation of enterprise financial budget.

（3） The internal business organizations and affiliated subsidiaries of construction engineering enterprises are the financial budget execution units. The enterprise financial budget execution unit shall, under the unified guidance of the enterprise financial budget management leading group, carefully prepare its own financial budget in accordance with the enterprise's annual financial budget policies and objectives, and strictly implement the financial budget. The enterprise financial budget implementation unit is responsible for proposing its own financial budget plan, decomposing its own financial budget indicators layer by layer, implementing them to all departments, links and posts, strictly implementing the financial budget according to the authorized approval procedures, studying and solving the problems in the preparation and implementation of the financial budget, and proposing financial budget adjustment suggestions according to the actual production and operation development of the enterprise.

5、 Suggestions on Improving Comprehensive Budget Management of Enterprises

（1） Establish an effective budget early warning system

As a management mechanism, comprehensive budget management aims to control abnormal business activities in the bud and reduce unnecessary losses of enterprises through its role. For matters within the budget, matters beyond the budget, matters beyond the budget and abnormal matters, the company can find out whether the warning line is exceeded by comparing the actual situation of financial accounting with the budget of each branch. For the cases of over budget and no budget expenditure, the company should deal with them in a timely manner according to relevant regulations. The key and difficult point of budget control is the cost control in the transportation production process. The saving in the production process is the biggest saving, and the waste in the production process is the biggest waste. The high efficiency of production can reduce the cost of products and improve the business efficiency of enterprises. For the problems occurred in the budget management process such as over budget and no budget expenditure in the production process, the branch company and the head office, by developing the budget management early warning system, timely find out and urge the corresponding departments to correct, find out the causes of the problems and make analysis, so as to let the unreasonable expenditure die. Finally, achieve the goal of budget management.

（2） Develop strict budget assessment and incentive mechanism

Budgeting is just the beginning of budget management. To give full play to the role of budget management, it is necessary to establish a budget assessment system. To monitor, analyze and assess the budget implementation results, it is necessary to have the concept of strengthening the budget, budget assessment, rewards and punishments. Therefore, it is necessary to improve the company's budget assessment system and internal control system, establish and improve the comprehensive budget assessment system, and ensure and supervise the completion of various business tasks and indicators. The company can quantify goals and clarify responsibilities through a strict budget assessment system. This assessment system should include comprehensive budget preparation, comprehensive budget implementation, comprehensive budget control, comprehensive budget analysis and assessment, etc., and be incorporated into the company's production and operation responsibility system assessment system, with each budget execution unit of the company as the assessment object, budget target as the assessment standard, and budget completion as the assessment core, Evaluate the work performance of each budget responsibility center by comparing the actual situation with the budget objectives, and develop corresponding reward and punishment mechanisms to link the work performance with the interests. On the one hand, it can confirm the branches that have performed well in budget implementation, and on the other hand, it can find out various problems in budget implementation, so that all branches and departments can find out the reasons, urge them to correct and improve the quality of budget preparation. Second, it can prevent the occurrence of discipline violations such as no budget expenditure and arbitrary modification of budget items. Third, through the implementation of rigid provisions such as "one vote veto" on key indicators such as the profit of branches, fair rewards and punishments can be implemented for each branch, which can not only warn and punish the branches that are not performing well in budget management, but also reward the branches that are performing well in budget management, so as to fully mobilize the enthusiasm and initiative of the whole company and all employees, Make comprehensive budget management an effective management mechanism to ensure the realization of the company's strategic objectives. Otherwise, budget management will become a mere formality, lose control and cannot play a corresponding role.

（3） Focus on the management of comprehensive financial budget.

The organization and leadership of the overall budget preparation of construction engineering enterprises is an important issue. For this, enterprises can establish enterprise financial budget management leading groups or similar institutions, which are mainly responsible for formulating enterprise financial budget policies and objectives, reviewing and issuing enterprise financial budgets and budget adjustment plans, and supervising the implementation of enterprise financial budgets, Coordinate major issues in the preparation and implementation of enterprise financial budget. It is necessary to strengthen the daily management of the financial budget, define the daily management organization of the enterprise's financial budget, organize the preparation, review, summary, report, issue, report and other work of the enterprise's financial budget under the guidance of the enterprise's financial budget management leading group, and coordinate the specific issues related to the preparation and implementation of the enterprise's financial budget, Track, supervise and analyze the implementation of enterprise financial budget.

In addition, the enterprise financial budget execution unit shall, under the unified guidance of the enterprise financial budget management leading group, carefully prepare its own financial budget in accordance with the enterprise's annual financial budget policies and objectives, and strictly implement the financial budget. The enterprise financial budget implementation unit is responsible for proposing its own financial budget plan, decomposing its own financial budget indicators layer by layer, implementing them to all departments, links and posts, strictly implementing the financial budget according to the authorized approval procedures, studying and solving the problems in the preparation and implementation of the financial budget, and proposing financial budget adjustment suggestions according to the actual production and operation development of the enterprise.

reference:

[1] Zhang Weihong and Liu Li Analysis on Comprehensive Budgeting of Construction Enterprises [J]. Modern Logistics. 2007 (2)

[2] Han Ruibin. Strengthening the Internal Control of Modern Construction Enterprises with Comprehensive Budget Management [J]. Business Accounting. 2009 (7)

Part 5: Model Management System of Operation Department of Construction Company

1、 Establish new ideas

Construction enterprises should establish new management ideas and provide a good ideological environment for innovative management of construction enterprises. First of all, construction enterprises should establish the concept that the site is the market, incorporate the construction site management into the management system, and improve the efficiency of site management. The management of the construction site determines the quality of the construction project, and the project quality also determines the enhancement of the market competitiveness of enterprises. The basic content of construction enterprise management reflects the market image and appearance of the enterprise. If the construction site management is not good, it will directly affect the operation and management of the enterprise, let alone the development, occupation and improvement of market competitiveness of the construction market. Secondly, construction enterprises should establish the concept of the supremacy of contracts, strengthen the management of contracts, and prepare for the normal production and operation activities of enterprises. The enterprise should adhere to the principle of "contract first", be cautious in the process of signing the contract, strictly check the business procedures and management levels, strictly abide by the contract provisions, and win a good market image for the enterprise. Thirdly, construction enterprises should change the traditional administrative labor relationship of employees, establish the relationship between employment and being employed, create a good competitive atmosphere, implement a reasonable distribution system under the socialist market economy, and let employees actively participate in the construction of the public.

2、 Equipment management of construction engineering

1. Reasonable configuration of equipment

As an important part of business management, equipment management is of great significance to the normal production of enterprises, and the equipment configuration management plays an important role in the economic benefits of enterprise production. If the equipment of the construction enterprise is not properly configured, it will not only affect the improvement of construction efficiency and the control of project cost, but also affect the normal progress of project construction. At present, there are some problems in the equipment use management of the project construction, which have seriously affected the project progress and quality of the enterprise, which needs the attention of the construction personnel. For this reason, modern production, operation and management should pay attention to the centralized management of equipment, and establish professional equipment head office and equipment construction company to realize the reasonable allocation of equipment. For example, some companies have set up professional teams such as specialized mechanized engineering companies, foundation companies, tunnel companies, leasing companies, bridge erection teams and concrete construction teams. In this way, a more systematic equipment management system has laid a solid foundation for the project.

2. Equipment use management

In the process of equipment use management, a series of scientific, reasonable and standardized measures need to be taken to improve the enthusiasm of equipment management personnel and maintenance personnel, and highlight the principle of coordination between incentive mechanism and constraint mechanism. However, because the equipment of construction enterprises is highly specialized and the utilization rate is low, it is obviously difficult to be responsible for its own profits and losses if the specialized market operation and development path is implemented, which requires the equipment head office to strengthen its responsibility, do a good job in the reasonable maintenance and flexible use of equipment, and the profits and losses incurred should be borne by the finance department at the same level. Therefore, in view of this situation, in order to do a good job in equipment use management, in addition to strengthening equipment maintenance and use management, we should also do a good job in the management of equipment operators and maintenance heat sources. Through strengthening training and education, we should build a high-quality equipment personnel team, and also implement a responsibility cost control system to refine the responsibilities of each mechanical equipment, Link the production benefit of equipment with the economic benefit of employees to improve the utilization rate of equipment, so as to achieve sound management of equipment use.

3、 Cost management of construction enterprises

The innovation of operation and management of construction enterprises can not be separated from the innovation of cost operation and management. The purpose of the management of construction enterprises is to strengthen the development of the construction market, do a good job in cost management of engineering projects, and improve market competitiveness. The purpose of cost management of construction project is to reduce project cost and realize economic benefits. Therefore, innovative cost management of construction enterprises should adhere to the principle of reducing costs and improving benefits, and do the following work well:

First, establish a new cost management model, define the responsibilities, obligations and rights of the company's personnel, maximize the enthusiasm and creativity of each employee, and form a cost management system that combines power, responsibility and interest. For example, with the restriction and unification of rights, responsibilities and interests, when dealing with the relationship between construction period and cost, employees will reduce costs on the premise of ensuring that the construction period meets the contract requirements, and will not blindly shorten the construction period and increase more costs. In terms of project quality, they will also reduce costs on the premise of ensuring that the quality meets the design and contract requirements, It will not increase cost benefits by cutting corners.

Second, pay attention to technical management in project cost management. When formulating the construction scheme, in addition to considering the economic rationality, the implementation technology should also be demonstrated to ensure that the quality and construction period objectives can be achieved. For the dominant technical scheme, it is necessary to conduct a comprehensive inspection and implementation to avoid increasing costs due to the phenomenon of "scratch the water".

Third, pay attention to the management of economic measures in the cost management of engineering projects, and strengthen the control and management of various factors that may produce costs or affect the size of costs, such as seriously controlling the expenditure of various expenses, improving the use efficiency of mechanical equipment, improving the productivity of labor, saving production expenses, strengthening the management of material procurement and use Reasonably allocate some means of production and resources.

Fourth, pay attention to the management of organizational measures in the cost management of engineering projects, divide and coordinate the functions of various organizations and departments in the construction project, reasonably allocate the work of various departments, achieve good cooperation between departments, and avoid the cost increase caused by the overlapping of functions or division of labor between departments.

4、 Innovating the Financial Management of Building Construction Engineering

Innovating the financial management in the construction project can not only achieve the cost goal and project quality goal, but also reasonably allocate the financial resources, promote the expansion and reproduction of resources, and promote the long-term development of enterprises. In the new era, financial management can be innovated from the following aspects:

First, realize budget management and make management planning. A good budget is the premise and foundation of good financial management, which can effectively prevent financial risks and promote the planning and standardization of financial management. First of all, the enterprise should design two levels of annual budget management within the company and branches, and set up a sub project department for budget management below; Secondly, enterprises should strengthen the performance evaluation and assessment system, combine the quantitative and qualitative, contracting team and employees, establish a comprehensive and scientific performance assessment mechanism, and promote the comprehensive implementation of budget management.

Part 6: Model Management System of Operation Department of Construction Company

The only way for private construction enterprises to achieve scientific development and leapfrog development is to increase the challenges and pressure of transformation and upgrading of private construction industry. First, the process of industrialization, urbanization and urban modernization has accelerated. China has been in the climax of rapid urbanization development, and urbanization will become one of the main driving forces for China's economic and social development. The member of the Standing Committee of the Political Bureau of the CPC Central Committee and the Vice Premier of the State Council pointed out that urbanization should be regarded as an important part of promoting long-term, stable and rapid economic development and accelerating the transformation of economic development mode, and the strategic significance of urbanization in the overall modernization drive should be deeply understood. At present, China's urbanization rate is about 47%, and the urbanization rate is increasing by 1.5% every year. To finally reach the goal of 80%, the construction industry has a golden period of development of at least 20 to 30 years. Therefore, China's largest domestic demand is in urbanization, and the greatest potential for promoting development is also in urbanization. Urbanization will provide a huge domestic market for the construction industry. At the same time, China has entered the middle stage of industrialization, and the industrialization construction indicates a huge construction market. Industrialization and urbanization indicate that there is still much room for the development of the construction industry. Second, fixed asset investment showed a high growth trend.

According to the news from the national authoritative department, the growth rate of newly started projects nationwide reached 81.1% in the second half of 2010, indicating that there will still be a large number of investment projects under construction to support the rapid growth of investment in the future. At the same time, under the guidance of relevant policies of the government to support the development of small and medium-sized enterprises, private investment further rebounded. Third, the medium and long-term opportunities of regional economic development for the construction industry have increased. The number of regional economic plans approved by the state in 2009 exceeded the total of the previous four years. A number of regional economic plans, such as the Development Plan of Jiangsu Coastal Area, the Development Plan of Liaoning Coastal Economic Belt, the Reform and Development Plan of the Pearl River Delta, the Plan for Promoting the Rise of the Central Region, and the Plan for Hainan International Tourism Island, have become national strategies. Fourth, from the perspective of industry investment situation, the investment in emerging industries and sunrise industries shows explosive growth; The sustainable development of urbanization will bring huge opportunities for the construction of subway, light rail, large municipal and government subsidized housing; The environmental pollution caused by industrialization will make the environmental protection market a sustainable construction market; Low carbon economy will bring sustainable construction market to emerging energy. Of course, macro factors will inevitably affect and restrict the development of the construction industry. Recently, a series of policies by the central government to curb the rapid rise of housing prices have also curbed housing construction enterprises. In general, the construction industry is still at the development level of the low value and low profit stage of general construction contracting, which seriously restricts the sustainable development of the industry. Therefore, as a construction enterprise, it should be good at turning the national investment direction into the goal of transformation and upgrading, and should be good at turning the survival of the fittest in the market into the driving force of transformation and upgrading.

Second, standing at a new historical starting point, with the goal of transforming the economic development mode and realizing the transformation and upgrading of the construction industry, we should scientifically formulate the "12th Five Year Plan" development plan to achieve the sustainable development of the industry. The "12th Five Year Plan" period is a time when China's industrialization and urbanization levels are rapidly improving. The strong investment capacity of governments at all levels, especially in urban and rural infrastructure construction, will bring huge demand for the construction industry. At the same time, although the national real estate regulation policy will continue, the status of real estate as the pillar industry of the national economy will not change. With the improvement of the economic strength of the housing buyers, the housing construction will play a strong role in pulling the construction industry. Environmental protection, energy conservation, emission reduction, low carbon and other green ecological economies have increasingly high requirements for the construction industry. The demand for international project contracting market is growing. Of course, during the "Twelfth Five Year Plan" period, the construction industry is also facing new bottlenecks such as shortage of labor resources, rapid increase of labor costs, inadequate industrial policies and industry management, and lack of high-level construction talents. Therefore, during the "12th Five Year Plan" period, the development of the private construction industry should take the industrialization development as the basic way, improve the innovation ability and resource utilization efficiency as the basic means, and comprehensively improve the development quality by changing the development mode, so as to achieve the sustainable development of the construction industry under the guidance of the national macro-economy. Focusing on this basic guiding ideology, we should set clear goals in terms of industry scale, enterprise development goals, employment teams, technological development, environmental development, etc.

At the same time, we should firmly grasp the goal of the industrialization of the construction industry to realize the transformation and upgrading of the industry by changing the production mode; Improve the ability to use the market to allocate resources to enhance the vitality of industry development; Improve professional development ability, become specialized, refined, larger and stronger enterprises with brand influence; Increase scientific and technological research and development efforts to improve the pertinence and effectiveness of technological progress; Make full use of two markets and two resources to implement the "going out" development strategy; Strengthen the management of industry development to improve the ability and level of promoting sustainable development of the industry; Improve the ability of talent gathering to form the guarantee of talent resources for high-quality development of the industry. When studying and formulating the "Twelfth Five Year Plan", as a government department and industry competent department, we should pay attention to the following three aspects: First, we should pay attention to observing the new trends of the world economy and domestic economic development, as the external conditions for formulating the medium and long-term development plan of the construction industry. We should study the advanced countermeasures, meet the challenges, and seek the leapfrog development of the construction industry in the competition; Second, attention should be paid to stability and continuity in the formation and implementation of major decisions in the construction industry. The complexity of the development of the construction economy lies not only in the number of macro dynamic variable factors, but also in the interconnectedness and constraints between them. It is necessary to rely on the collective wisdom and experts' argument to constantly improve the "12th Five Year Plan" of the construction industry; Third, the formulation of construction industry planning should pay attention to investigation and research, and be pragmatic and enterprising. All from the reality, through in-depth investigation and research, we can understand the situation and find out the problems accurately, so as to reduce the blindness of planning, propose practical solutions, and formulate a scientific and forward-looking "12th Five Year" development plan for the construction industry.

Third, accelerate the innovation of system and mechanism, strive to establish a modern enterprise system, and provide sustained impetus and vitality for the economic transformation of the construction industry

After the reform, reorganization and asset restructuring of Qidong's construction enterprises, Nantong Erjian Group, Qidong Construction Group and Qi'an Construction Group have all established the parent subsidiary company system of the group, and after years of operation, a pattern of coordinated development and common growth has been formed. Each subsidiary has its own system, which is an economic entity with independent operation, independent accounting and independent development. In the practice of innovative system and mechanism, Nantong Erjian Group has continuously improved the organizational system of parent and subsidiary companies, improved the organizational framework of the enterprise headquarters, regional headquarters, regional companies and project departments, established an equity structure conducive to enhancing the strength of enterprises, mobilizing the enthusiasm of operators and key backbones, and further increased the assessment of subsidiaries' compliance with standards, Promote the development of subsidiaries to a higher level. At the same time, the internal capital market has been established. Funds and credit lines between parent and subsidiary companies and between subsidiaries are adjusted to meet the overall development needs of the Group. Funds are mortgaged at risk and used with compensation. With reference to the bank credit model, and the characteristics of high-speed circulation, flexible term, guaranteed recovery and mutual risk free of the enterprise's own funds, the unique functions of the internal capital market are truly played. Qidong Construction Group started with improving the corporate governance structure of the restructured enterprise, and further improved the parent subsidiary system by signing a comprehensive and detailed Internal Performance Agreement with each subsidiary, so that the subordinate units can truly become a corporate entity with independent operation, self responsibility for profits and losses, and self risk, and strengthen the legal and economic responsibilities of the subsidiary, It has improved the consciousness and subjective initiative of each subsidiary to manage according to law. Secondly, it urges enterprises to have rules to follow by formulating standardized processes for enterprise management. In recent years, 16 operation and management systems have been formulated, including operation management, contract management, plan management, technical management, quality management, cost management and material management, and construction and production are organized according to national standards. Thirdly, we further improved and perfected the enterprise's employment, performance appraisal, economic distribution, financial management, fault liability investigation and other systems, with clear responsibilities, clear rewards and punishments, creating a good atmosphere of managing people with systems and managing affairs with rules, and comprehensively improving the enterprise's management level.

At present, each subsidiary of Qidong Construction Group has formed a two-level management system consisting of managers, operation departments and project managers, engineering departments and quality management departments, and scientific management has realized the standardization of enterprise management. In order to speed up the establishment of a modern enterprise system and build a dynamic, efficient, more open and more conducive to the transformation of the economic development mode of the construction industry, private construction enterprises should speed up the innovation of the system and mechanism in the following three aspects: First, speed up the reform of the operating mechanism. According to the requirements of establishing a modern enterprise system, we should take shares as the link to mobilize the enthusiasm of the enterprise management and all aspects. Continuously improve the organizational system of parent and subsidiary companies, improve the organizational framework of the enterprise headquarters, regional companies, subsidiaries and project departments, increase the assessment of subsidiaries' compliance, and promote the development of subsidiaries to a higher level. The parent company of the Group should gradually enhance its functions of scientific research and development, general contracting, investment and financing. Second, deepen the internal reform of enterprises. Each group company establishes a fair and reasonable assessment mechanism by adjusting the assessment system on the premise of asset appreciation; Adjust the equity structure, and gradually promote the concentration of the equity of the Group and its subsidiaries to the management backbone. The appropriate and reasonable equity setting has stimulated the entrepreneurial enthusiasm of the management and enhanced the enterprise's ability to focus on "human, financial and material" regulation. Third, actively promote the innovation of project management mechanism. We should carefully summarize the successful experience of project shareholding system, project mortgage contract system and other systems, and improve the enthusiasm of employees to participate in the project. It is necessary to establish and improve engineering project accounting and assessment, define responsibility cost indicators according to post responsibilities, and adhere to the link between performance assessment and the benefits of the project's overall remuneration. It is necessary to realize the transformation of enterprises from functional management to process management, from extensive management to refined management, from traditional human, financial and material management to human-oriented management, brand management, risk management and integrity management through management mechanism innovation, so as to realize a new leap in enterprise management.

Fourth, enhance the core competitiveness in an all-round way to achieve a new leap in the transformation of the construction industry

After several rounds of restructuring, Qidong's construction enterprises were established as private joint-stock enterprises. They emancipated their minds, innovated their operations and expanded their markets, withstood the severe test of the global financial crisis, and presented a good development trend of rapid economic growth, good operating efficiency, and strong competitive strength. Now, this iron army is standing at a higher starting point to strengthen the core competitiveness of enterprises, realize the transformation and innovation of development mode and management mode, and strive to build a strong national construction city.

First, scientifically plan the market layout and occupy the market highland. In terms of market layout, adhere to the combination of points, lines and areas to form regional advantages. Strengthen the traditional market and increase the market share; Develop emerging markets and enhance the penetration of market development; Seize the potential market and enhance the influence of market development; Open up overseas markets and strengthen the expansion of market development. Strengthen market information collection and project tracking, focus on provincial capital cities or regional cities as a breakthrough, increase expansion efforts, and achieve point-to-point expansion. We should scientifically and reasonably determine the main battlefield of market development, especially in the second and third tier cities. It is necessary to give full play to the brand advantages of enterprises with special qualifications, continue to implement the strategy of "big owners, big projects, big markets", climb high and get close to each other, form strategic partners with big investors, and achieve coordinated development.

Second, take structural adjustment as the starting point to occupy emerging markets. To achieve multi-level expansion in project positioning and implement high-level competition, it is necessary to take advantage of brand, contacts, capital, management and other advantages to occupy more shares in the construction field with high technology content, great construction difficulty and high profit level. We should undertake more projects in railway, expressway, subway, tunnel, port, bridge, municipal and other large-scale infrastructure. In accelerating the adjustment of the business structure, it is necessary to expand and extend to the upstream and downstream of the construction industry, further improve the industrial structure system led by general construction contracting, supported by professional contracting, and based on labor subcontracting, accelerate the development of the general project contracting business model, and constantly expand the business scope. While making the construction industry bigger and stronger, actively develop into real estate, trade, service, machinery manufacturing, leisure agriculture and other industries.

Third, take scientific and technological innovation as the core to build information industry advantages. We should vigorously promote new technologies, new processes, new equipment and new materials, and use high and new technologies to promote technological progress and innovation in the traditional construction industry. Seize the opportunity of the country's vigorous advocacy of low-carbon economy and green economy, focus on building the core competitiveness of enterprises, rely on the group's technological advantages and market platform, and actively develop emerging science and technology industries. Strengthen the construction of enterprise new technology application demonstration project platform, and actively strive to create national and provincial new technology application demonstration projects. Gradually establish engineering technology research and development center. We should take the in-depth development of QC group activities as the starting point, standardize the construction process, refine the construction method, overcome technical difficulties, and comprehensively improve the engineering technology integration innovation ability and the enterprise's industrial level. Through the development of information technology, the construction enterprises will gradually realize the electronization of business, networking of operation and systematization of management, form an efficient mechanism for enterprise response, decision-making and operation, strive to improve the execution, management efficiency and management level of enterprises, and realize the transformation from traditional enterprises to modern enterprises.

Part 7: Model Management System of Operation Department of Construction Company

[Key words] Construction enterprises; Affiliated operation; accounting treatment

1、 Must Correctly Face the Current Situation of Affiliated Operation in Chinese Enterprises

1. Definition of affiliation. Since the law does not give a clear definition of the connotation of affiliation, various versions are circulated in the shops. It mainly includes:; (1) Borrowing refers to the act of enterprises and individuals to undertake engineering projects in the name of qualified construction enterprises; (2) According to the cooperation theory, on the basis of the borrowing theory, the affiliated party will provide services in terms of qualification, technology, management, etc. to ensure that the project meets the standards of both parties; (3) The theory of internal contracting operation is based on the legal characteristics and accounting characteristics of affiliated operation. According to the relevant judicial interpretations and the respective attributes of the three, the author believes that attachment is the cooperation between the two parties and the active performance of their duties.

2. Interpretation of the prohibitive provisions of the relevant laws and regulations on affiliated acts. Article 26 of the Construction Law: "Construction enterprises are prohibited from contracting projects beyond the business scope permitted by their own qualification level or in any form in the name of other construction enterprises. Construction enterprises are prohibited from allowing other units or individuals to use their own qualification certificates and business licenses in any form to contract projects in their own name.". The author believes that we should not understand such clauses mechanically, but dialectically, from the purpose of legislation and in combination with the reality of China's economic construction regulated by legislation. Obviously, the legislative purpose of this clause is clear: enterprises without a certain level of qualification are prohibited from contracting projects that can only be contracted by enterprises with that level of qualification, so as to prevent the occurrence of major accidents and the loss of life and property to the state, the collective and others. On the contrary, if the enterprises are fully qualified through joint cooperation, can they undertake corresponding projects? The answer should be yes, because it is completely consistent with the purpose of legislation. In view of this, our interpretation of this provision on the prohibition of affiliation is that it prohibits "borrowing", as explained by the Supreme Court's judicial interpretation, rather than "cooperation" between enterprises, that is, affiliation.

3. We must correctly face the current situation of the affiliated operation mode that is prevalent in Chinese enterprises. With the deepening of China's economic system reform and the establishment of the market economy system, especially after the real estate industry has become the pillar industry of China's economic development, the affiliated operation mode in the construction field has sprung up like mushrooms, which generally exists in the business activities of related enterprises in China. At present, the productivity formed by this mode of operation has become the basic productivity in the field of construction and has made great contributions to China's economic development. Secondly, the urbanization plan formulated to promote China's economic development will also become a new engine to stimulate domestic demand and promote China's economic development. At that time, many new buildings will be built on the vast land in the countryside of our country; The affiliated operation mode in the construction field will also show a new look of vigorous development on the basis of the current development; Its momentum is like a prairie fire that cannot be stopped. This is China's national condition, which reflects the composition of China's new economic foundation in the process of reform and opening up. If we don't understand the above laws and regulations as if we were fighting for the sword, then our accounting system and accounting standards should have something to do.

2、 Existing problems in accounting treatment of current affiliated enterprises

The specific performance is as follows: (1) There are no rules to follow when accounting personnel conduct relevant accounting treatment

The apprehension of. Since there are neither official norms to follow nor authoritative institutions to consult, some accounting personnel of enterprises newly taking over affiliated businesses are at a loss about how to handle such businesses; In desperation, I had to reluctantly handle this kind of business in dubious confusion. (2) Problems in accounting treatment. First, the limitation of accounting treatment methods. It should be noted that in many affiliated enterprises, although there is no clear normative guidance, accounting personnel are still actively seeking a standardized method to correctly handle business; However, due to the uneven professional quality of accounting personnel, it is natural to form various self righteous accounting treatment methods. The second is to confuse the boundaries between the affiliated business mode and other business modes. For example, it is confused with borrowing operation mode and internal contracting operation mode. The attribute of the affiliated operation mode is that the finance department must conduct accounting treatment for the whole process of the project, including income, cost, duration, funds, taxes, and handle the relationship with the affiliated party, Party A and the country; The other two modes of operation do not or do not fully possess this attribute. Therefore, its accounting voucher requirements, the use of accounting subjects, and the provision and payment of taxes are more arbitrary than the accounting treatment of the affiliated operation mode. For convenience, some enterprises often use this method to account for affiliated businesses. But objectively, it is suspected of evading the provision of corporate income tax, business tax and individual tax. Third, the effectiveness of the affiliation agreement is above all. Due to the lack of a unified standard, in practice, the agreement between the two affiliated parties often becomes the highest standard for business accounting in dealing with affiliated business. Accountants must design accounting treatment methods around the implementation of agreements. With the diversity of agreements, the corresponding accounting treatment methods are also disordered and full of problems. The fourth is to deal with chaos with subjective intention. Driven by interests, some affiliated enterprises, taking advantage of the absence of the current accounting system and accounting standards, have "invented" a variety of accounting treatment methods that make tax and audit personnel puzzled, in order to figure out the increase and decrease of income, cost and profit, so as to achieve the purpose of tax avoidance.

3、 Discussion on Accounting Treatment of Affiliated Business

The main basis for the author's discussion here is the relevant tax law, accounting system, basic accounting standards, specific standards No. 15 and other relevant systems, combined with his own work experience and research and analysis of related businesses.

Case: Company A (affiliated party) signed a building construction contract with Party A's development company in the name of Company B (affiliated party), with a total contract price of 10 million yuan. According to the affiliation agreement between company A and construction company B, company A shall pay 5% of the total contract price to construction company B for affiliation management fees, business taxes and surcharges, which shall be deducted from the book by construction company B according to the actual amount, and the income taxes shall be borne and paid by both companies. The project was commenced in April 2012 and completed on December 31 of the same year.

（1） B Accounting treatment of construction company

1. The project materials transferred from affiliated company A are 7.5 million yuan.

Debit: project construction - contract cost of 7.5 million yuan; Credit: Accounts payable - details of each supplier: 7.5 million yuan.

As the finance department of B Construction Company, the original vouchers transferred from the affiliated company A should be strictly reviewed to ensure the authenticity of the business. At the same time, the setting of each sub ledger of accounts payable of B construction company must be the unit that has actually supplied goods to the project. Because: (1) It is beneficial for B construction company to manage the supply dynamics, supply quality and construction period of the project. (2) It is beneficial to truly reflect the composition of the project cost details and prevent falsehood. (3) It is conducive to the implementation of the relevant settlement system between enterprises and "not issuing, obtaining and transferring bills without real transactions and creditor's rights and debts". Here, it is necessary to prevent the affiliated company A from issuing invoices to the finance of construction company B on behalf of suppliers, and require that the payment for goods be directly transferred to the company.

2. On December 31, 2012, the project will be completed, the income, cost and corresponding proportion of management fee will be confirmed, and an invoice will be issued to Party A: debit: main business cost 750, engineering construction - contract gross 200, engineering construction - affiliated management fee 50; Credit: main business income - affiliated business 1000.

In the entries of the above accounting treatment, we should see that: (1) the contract gross profit in the construction of the project should be owned by Company A in terms of its economic attributes, that is, according to its rights and obligations, not by Company B, so Company B should finally carry out the accounting treatment of returning it to Company A; (2) Similarly, the affiliated management fees in the construction of the project should be owned by company B, because company B used its qualification to manage the project, ensure the quality of the project to meet the standard, and obtain reasonable benefits as agreed. And this management fee can also be recognized, measured, reflected and ultimately constitute the company's profits. At the same time, this is also a requirement of the basic accounting standards. Enterprises should conduct accounting recognition, measurement and reporting on the accrual basis to ensure the authenticity and reliability of accounting information.

3. Assuming that the business tax is 3% and the additional tax is 13% of the business tax, the turnover tax is accrued. Total main business taxes and surcharges 1000 × 3.39%=33.9 yuan; (Accounting treatment is omitted).

4. Receive the settled contract price. Debit: bank deposit 1000; Credit: project settlement 1000. Because (1) the whole accounting of the project is carried out in the book of B construction company; (2) Prevent illegal lending of bank accounts; (3) It is convenient for B construction company to supervise and guarantee the project quality; (4) Guarantee the fulfillment of all debts incurred due to the project; (5) Other factors that may cause B Construction Company to bear risks. Therefore, after Party A's settlement funds are transferred into the bank account of B Construction Company, they must be disposed by the company.

5. Pay the material fees transferred from the affiliated party A company. Debit: accounts payable - details of each supplier 750; Credit: bank deposit 750. B The construction company must transfer the money to the bank account of each supplier; Other expenses can be handled according to this principle.

6. Offset the balance of the project construction account and the balance of the project settlement account. Debit: project settlement 1000; Credit: project construction - contract cost 750. Engineering construction - contract gross profit 200, engineering construction - affiliated management fee 50.

7. Finally, the gross profit of 2 million yuan belonging to company A should be transferred to company A after deducting 339000 yuan of turnover tax, and the invoice issued by company A should be subject to accounting treatment: debit: main business cost 166.1; Credit: bank deposit 166.1. At this time, on the book of B Construction Company, the actual accounting of the project has been completed; Company A obtained gross profit of 1.661 million yuan, and construction company B obtained affiliated management fee of 500000 yuan.

（2） Accounting treatment of Company A

Relatively speaking, Company A's accounting treatment of the above businesses is much simpler. Different accounting treatment shall be carried out according to the business scope and main business type of Company A's business license, which will not be repeated here; However, its basic links should include four points: first, issue invoices to B Construction Company and recognize the current income; Secondly, withdraw and pay the corresponding turnover tax; Furthermore, necessary costs shall be recognized. Some incidental expenses, including labor, materials, fees, and expenses incurred due to the conclusion of the contract, incurred for the purpose of obtaining the above income, which are not convenient to be handed over to B Construction Company for accounting treatment due to the limitation of the original documents, should be collected and included in the corresponding costs; The last is to accrue and pay income tax.

In short, the affiliated operation mode has flourished in many industries in China, especially the construction industry, becoming a very common operation mode in this industry, which reflects the composition of China's new economic foundation in the reform and opening up. The accounting system and accounting standards for enterprises are superstructure. Of course, we should pay attention to the economic foundation they serve, adapt to the economic foundation, change due to the changes in the economic foundation, and provide active and dynamic services for the economic foundation; We should never turn a blind eye to it and let it go. Undoubtedly, the standardization of accounting treatment of affiliated enterprises is of great significance in filling tax loopholes. If the accounting treatment of the affiliated enterprises of both parties is adjusted and standardized according to the above methods, many problems in the accounting treatment of the affiliated enterprises described in this article will be greatly improved. But this is just my personal discussion, and to fundamentally and systematically solve this problem and ensure the warehousing of national taxes, we must use accounting systems and accounting standards to regulate.

reference

Part 8: Model Management System of Operation Department of Construction Company

Key words: petroleum construction enterprise management method innovation

1、 Restrictive factors of management innovation in petroleum construction enterprises

The innovation of management mode is the cornerstone and driving force for the operation of petroleum construction companies. The formation of current company mechanism is the requirement of state-owned enterprises to carry out reform. Essentially, it is to establish a limited liability system and give it a reasonable application, so as to improve its management mechanism and organizational structure. However, there are many constraints in the management innovation of China Petroleum Construction Corporation.

First, the ideological level. When China had not yet implemented reform and opening up, the planned economy played an important role in the economic field, and played an obvious role in the oil construction companies. After the comparison of the management concepts of China Petroleum Construction Corporation, there is no market concept, and the cognition of the market is relatively weak, so there is no innovative cognition. Moreover, China Petroleum Construction Corporation is basically a state-owned enterprise, which has monopoly advantages. It rarely competes with other companies in the market and has no pressure to survive, so it does not have a certain sense of market distress and no incentive to innovate.

The second is the management system. At present, petroleum construction companies still have monopoly effect in the market. Although there is some competition, their industrial nature determines that they are unique. The management concept and mechanism are lagging behind, resulting in a more complex and redundant staff structure in the company, which is not compatible with the management mechanism of contemporary companies, and also causes some damage to the development of the industry.

The third is the management mechanism. There are many problems in the management mechanism of Chinese companies. The key is that there is no more flexible operation mode and perfect internal incentive system, especially in the general work level. Basically, employees are passive, have low autonomy, and have no scientific and reasonable incentive mechanism. Sometimes, many management regulations have been issued, but they have not been really implemented. In addition, the internal organizations of the company did not form an organic and reasonable basis for communication and communication, and could not make good contact.

2、 Measures to Improve Management Innovation of Petroleum Construction Enterprises

To improve the management level of oil construction companies and increase their innovation, we can start from the following aspects:

First, update the concept. From the perspective of the company, if we want to improve the competitive strength of the company, we must innovate, and the key is to update and improve our ideas and concepts. This is because the company's management philosophy is crucial to the company's operation, which reflects the future direction of the company's operation. In actual operation, the managers of oil construction companies must learn permanently, train their ideas and concepts, keep their ideas updated and improved by means of education, accept the new management concept, and gradually apply this concept to their own company's management to play its value and role. Now the society is changing rapidly. In order to achieve greater development in the market, the company must keep pace with the times, update its concepts, and respond well to all changes.

Second, change the operation mode of management. As external competition is intensifying, we must establish the management concept of low-cost operation within the company and regard it as the main operation mode of the company. Stimulated market competition and the market ecology of survival of the fittest make the operation of the company difficult. The company must form a more flexible operation mode to avoid the adverse impact of the market on it. The transformation of the company is also urgent. We should pay attention to the product and market demand at the same time, so that the company can achieve efficient and stable operation. Therefore, the company must adhere to the market orientation, and continue to improve its operation mode according to the changing factors.

Third, develop and apply new technologies. Science and technology are the primary productivity. From the perspective of the company, technological innovation is also an important part of management innovation, because technological innovation can make the company obtain better benefits. R&D and application of new technology not only updates technology, but also improves management. All links of technology R&D and application contain management factors. This process reflects management innovation and uses a new management method. China Petroleum Construction Corporation has a large amount of capital investment and faces a large risk. The overall benefit of the company is the main aspect of its development. To ensure that the overall benefit of the company is not affected and improved, it is necessary to talk about technological innovation, which is the main driving force for the company to continue to develop.

Fourth, management project innovation. External ecology, project location, environment and geographical factors will play a certain role in the operation of the oil construction company, which makes the company's operation mode different from other companies, and also has a greater demand for the company's project management level. The project management of the company has many levels, which are not fixed and monotonous, but also need the cooperation of all departments.

Fifth, marketing innovation. In order to gain a larger market share and obtain projects, petroleum construction companies must have a key resource, that is, they must constantly accumulate certain market channels and marketing systems by virtue of their own role, and constantly improve the level of their company's market promotion. The promotion of the construction market not only contains conventional marketing content and nodes, but also reflects its own unique marketing characteristics. Social marketing is the main way for the company to enter the international market, which is not simply marketing, but has a key role. It contains two levels of content. One is to think about its long-term value. There are not only individual factors, but also social factors. Management should be more long-term, not limited to the current economic benefits; The second is to have a more sensitive sense organ, so that the needs of customers, customers and society can be detected in time, and these requirements can be fulfilled as far as possible.

Finally, improve the company's operating mechanism. The improvement of the company's internal mechanism is the basis for the stable operation of the company. If the construction industry wants to occupy a place in the national market and conform to the trend of international development, it must innovate and improve its internal management mechanism. The company's managers should continue to learn, form a scientific human resources management system and incentive system, understand the value of talents in the company's operation, reflect their economic and social demands, meet their own value, give full play to the work autonomy of employees as far as possible, so that they have a certain degree of loyalty and recognition. Therefore, the company should form a value oriented allocation mechanism and incentive system, Urge employees to think correctly, and then improve the efficiency of the enterprise and enhance market competitiveness.

On the whole, from the perspective of Chinese construction industry managers, only when we correctly understand the innovation in management can we find our own problems and disadvantages, can we give a deep analysis of the specific situation and problems of the company, give solutions, and then make progress and have a certain competitive strength and market share.

reference:

[1] Jia Kun On Management Innovation of Petroleum Construction Enterprises [J]. Jianghan Petroleum Technology, 2009 (4)

Part 9: Model Management System of Operation Department of Construction Company

Key words: Chinese and foreign architectural design; Institutional comparison; Current situation of the organization

Abstract: with the high speed development of economy, the domestic and international architectural design institution in the technical level and management ability has the gap. Facing the competition, the domestic design enterprise must to modern management and technical innovation as the core, the establishment of a modern enterprise system, and expand the business scope, improving capability. According to the practical experience of the author made a contrast.

Keywords: Chinese and foreign construction design; Agencies more; Institutions status

CLC No.: S611 Document ID No.: A Article No.:

preface

Organizational management, technological innovation and sustainable development are the core of architectural design enterprise management. After China's entry into WTO, foreign design institutions will participate more in the domestic market competition, which can improve the technical level and management ability of Chinese design enterprises. The reform of enterprise system is a modern enterprise with flexible mechanism, efficient operation and strong ability to resist market risks.

1、 Organization and operation mode of foreign design institutions

Scale and organizational model

There are indeed large-scale and powerful architectural consulting and design companies in the foreign architectural design industry. For example, RJ and KL design companies in the United States. Generally speaking, the scale of architectural design and consulting firms is not very large. For example, 95% of the architectural design firms in the United States have less than 50 people, and only 5% of the architectural design firms have more than 50 people. They mainly rely on independent operation, clear responsibilities, broad business scope, scientific management, and capable talent team, In particular, it has gradually established a high reputation in the international market by providing high-quality construction consulting services. Foreign design organizations generally include partnership companies, private firms, government founded design companies and design organizations within construction engineering companies. There are a large number of small and medium-sized firms. Although the proportion of large-scale firms is small, they account for about 50% of the total industry income (the United States). The partnership design organization is the basic organizational form of architectural consulting practice. Partners are the main investors and managers of the company. Partnership firms have a long history of development. Some partner organizations have developed their business and scale into large-scale international '} student firms, providing transnational architectural design consulting services, and their branches around the world also have the nature of partnership. For example, American SOM International Architectural Design Company, which designed the headquarters building of Industrial and Commercial Bank of China in Beijing, has branches all over the world, with the number of branches (branches) reaching 20-30. There is a hierarchical cooperation relationship between branches and headquarters. The whole design organization keeps consistent in design style, undertakes design tasks with unified services, and the headquarters puts forward requirements, guides and checks the design quality of branches (companies). With a stable, flexible and perfect management mode, the partnership management has become a widely adopted organizational form in the architectural design industry of market-oriented countries. Personal firms also have a certain popularity abroad. They are generally composed of a few experts and celebrities. They can be professional firms or comprehensive firms, such as the American firm Bei Xingming, who designed the headquarters of Bank of China, and the Japanese firm Tanshita Kenzo and Kurokawa Jizhang. The design institute set up within a large company generally has strong comprehensive strength, can provide comprehensive architectural design services, and attaches equal importance to design and scientific research capabilities. Many design institutes under the jurisdiction of Japanese construction group companies belong to this system. The design institutions established by the government or within large state-owned infrastructure companies generally have advantages in infrastructure projects, such as the French Airport Design Company, the design department established by the local government of the United States, and the French AREP Design Company, which has designed major projects such as Beijing Xizhimen Transport Hub and Shanghai Railway South Station in recent years.

2. Business Scope and Features

The business characteristics of foreign design institutions are highly specialized and attach importance to enterprise design. According to the provisions of WTO and international practices, the work of architects is defined as architectural services, which includes consulting, pre design services, architectural design services, project contract management services and other services required by clients throughout the construction process. It emphasizes technical consulting, design, management and services, and has a wide range of concepts and businesses. In the practice of foreign architects, the owner usually requires the architect to contract the whole project design and consulting work, and then the corresponding professional design firms such as structural and electromechanical design firms cooperate to form a design consulting consortium. The architect is responsible for the overall project design and construction cooperation process. The architect is responsible to the owner, and the subcontractor is responsible to the architect. this

The advantages of specialized division of labor in the process of architectural design are brought into play. Small design firms attach great importance to the purpose of establishing their own comparative advantages, which is conducive to participating in market competition, and have formed a competition model of general contracting and professional subcontracting of design projects.

The fierce foreign design market competition, joint-stock companies, privatization and other inherent business risks in different forms force architectural design companies and firms to attach great importance to creating design brands, focusing on innovation and breakthrough in architectural design technology, and forming their own characteristics. Design brands and design features can also bring more projects and economic benefits. For example, American RTKL Design Company pays attention to the architectural design of shopping malls. They have designed projects such as Beijing New Dong'an Market and the famous Los Angeles Business District. KDF and SOM are characterized by high-rise buildings. KDF recently participated in the design of Shanghai Financial Center, and the design height of the building is 460m. Pak ings&Wills architectural design company has expertise in educational architectural design.

3. Separation of technical and labor personnel

The feature of human resource management of foreign design institutions is that they can flexibly control the human cost according to the task situation, which is also compatible with their organizational structure of separation of technical and labor personnel. Generally speaking, there are three types of personnel in architectural design organizations: complex, technical and labor. The composite designers have their own clear design expertise, rich design experience and project management ability, can help the owner to carry out project management, and subcontract professional work such as preliminary investment research, cost consultation and donor supervision to professional project management companies. Technicians have rich experience in design, focus on professional development, and have leadership and organizational ability in their own specialty. Labor oriented personnel are only familiar with some businesses in their own specialty. Employees have different working abilities, and their salaries and job opportunities are also different. According to the design business situation: they often make multi-level two-way choices. When the tasks are sufficient, the company will expand, and when the tasks are reduced, the staff will be reduced to reduce costs. The characteristics of human resource management in foreign architectural design institutions are as follows: firstly, they attach importance to the role of technical backbone (compound personnel and technical personnel), providing them with good working conditions and challenging career opportunities; The second is to attach importance to the good allocation and reasonable setting of human resources in the project team. The technical talents and labor service personnel should fulfill their respective responsibilities, pay attention to external cooperation, and use professional design forces in various cooperation ways to improve the service level.

2、 Current situation of domestic architectural design institutions

Due to various reasons such as system, most domestic architectural design units have long been affiliated with government departments, enterprise groups, universities or other institutions. The fragmentation of management departments has resulted in the situation of multiple leaders and independent management. There is a big gap between the company and foreign design units in terms of technology and talents, and the company is also weak in management mechanism, marketing strategy, financing capacity, etc.

The quality of employees needs to be improved

Architectural design and consulting are technology and knowledge intensive intellectual service industries. Architectural designers have made intellectual contributions to the construction of national key construction projects. However, compared with foreign architectural consulting industries, the overall level of architectural designers and engineers in China is uneven, their knowledge is narrow, their practical experience is little, and their technological innovation ability is weak, Enterprises are not familiar with international practices, lack high-level and complex management talents, and domestic design institutions that cooperate with foreign design units are now mostly at the level of labor subcontracting.

2. Unsmooth management system

In terms of industry management, survey and design, engineering consultation and construction supervision are currently managed by different administrative departments. Industry associations are also diverse, including China Survey and Design Association, China International Engineering Consulting Association, and the First Association of Supervising Engineers of Party A

Responsible for managing the survey design and consulting units. Although relevant departments call on construction engineering survey and design units to form a "technical and managed consultation and design service system for the whole process of fixed asset investment activities" and "carry out feasibility studies, planning and location, bidding, cost consultation, construction supervision, project management and general project contracting", the current government management system and industry management system still follow the old system, The situation of independent management, multi head management and fragmentation has not changed much

Management failed to conform to international practices.

3. The property rights and responsibilities of the organization are unclear

Under the planned economy system, as a public institution invested by the state, the output value and income of architectural design enterprises are also owned by the state. However, the rights and interests of employees and collectives are not clearly defined in dealing with the interests of employees, collectives and the state, which has dampened the production enthusiasm of employees. Therefore, the reform of salary, insurance and housing is lagging behind, the labor and technical personnel in the enterprise have not been completely separated, and the scientific and reasonable corporate governance structure has not yet been formed.

4. Enterprise management defects

In general, enterprise management is still on the basis of experience management. The development plan, business strategy and business focus of the enterprise in a certain period have changed due to the difference of leaders' business philosophy, personal opinions or interests, and no market operation mechanism has been established. These factors determine the gap between domestic architectural design enterprises and foreign design institutions in terms of management, technology innovation and other aspects. These factors are intertwined and affect each other, and must be reformed.