| With the globalization of the economy in our country, the market economic systemgradually perfect, our country enterprise facing the increasingly fierce market competition,especially the construction enterprises. In the increasingly fierce market competitionenvironment, the construction enterprise to obtain sustainable and healthy development,needs to take scientific and reasonable management measures, in order to improveenterprise’s competitiveness. In construction enterprises, in addition to the quality and safetymanagement, financial management has become a key management work content, scientificand reasonable financial management, can prevent all kinds of risks faced by constructionenterprises, to ensure the health of each work in the construction enterprise projectrunning. At present there are many problems in the financial management ofmany construction enterprises, but also need to take scientific and reasonable measures, inorder to increase the economic benefit of construction enterprises.Financial management is an important guarantee of normal operation, constructionenterprise and construction enterprise is the pillar industry of national economy, once theenterprise financial management problems, has had a huge impact to the economy of thewhole society in our country. Especially in the increasingly fierce market competitionenvironment, the original form of financial management can not meet the needs of thecurrent construction enterprise development, most of the construction enterprises in Chinaare state-owned enterprises, the management method is relatively backward, some seniormanagers thought still stays in the planned economy period, profit ability is low, the cost isnot high also, margins hover around3.5%. As in2011, Compared with the advancedcountries of construction enterprises, construction enterprises in China’s economic benefits isvery. According to the "Chinese statistical yearbook2014"shows, In2013, the output valueof the construction industry is about15.93trillion yuan, the full value of the domesticenterprises for15.8trillion yuan. According to the output, domestic enterprises in ourcountry’s labor productivity is about RMB324800/person, while foreign labor productivityare above RMB430000/person, domestic enterprises in the construction area of thecompletion rate was34.4%, and the completion rate of45.7%of the enterprises with foreign investment. In the face of increasingly fierce competitive environment, the constructionenterprises want to gain a foothold in the construction market, and sustainable and healthydevelopment, will need to focus on enterprise financial management, financial managementand capital management idea, by the view of capital movement in advance from the aspect ofvalue to the enterprise cost, profit and capital management, the management on the monetarybase reflects the formation, distribution and implementation of enterprise value, comparedwith other enterprise management, financial management is integrated with valuemanagement, especially with the wide application of computer, more and more financialpersonnel in the management of construction enterprises, therefore, strengthen enterprisecapital management, the implementation of comprehensive budget management, build ascientific mechanism of financial supervision, the shift manager and financial personnel oftraditional financial concept, advancing with The Times, constantly improve financialmanagement in construction enterprise, which can effectively improve the competitivenessof building enterprise and economic benefits. This paper focuses on the financial riskmanagement of China Railway nineteen Bureau Group Co. Ltd as the research object, foundthat the lack of understanding of the comprehensive budget management is the financialmanagement of modern construction enterprise, financial management system is not perfect,supervision and management mechanism should be improved and the control of financialmanagement is low, arrears phenomenon is serious, lack of standardized management offixed assets lag, cost accounting method, the need to strengthen the quality of financialpersonnel and other issues, the establishment of a comprehensive budget managementsystem of scientific suggestions for enterprises, improve the construction enterprise financialmanagement system, improve the supervision mechanism, intensify efforts to controlfinancial risk management, scientific management of accounts receivable, avoid arrearsphenomenon, strengthen the business enterprise cost management, and constantlystandardize the management of fixed assets, reasonable choice of cost accounting method,improve the quality of financial personnel, in order to provide reference for financialmanagement in construction enterprises. |
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