Construction personal work plan

I. Branch Finance Department Work Plan:
The Finance Department is responsible for the financial management, fund management, asset management, cost management, accounting management, cost management of each project department and entity, and fulfillment of audit work.
1. Strictly implement the rules and regulations of the group company. Responsible for the work of this department, develop and implement departmental work plans.
2. Responsible for compiling and reporting the annual financial revenue and expenditure plan and monthly fund income and expenditure plan of the branch; compiling and reporting the cost index plan of the branch office, and controlling and managing according to the approval result of the group company.
3. Responsible for compiling and reporting the financial accounting statements and various materials of the group company.
4. Responsible for the management of financial accounting and project costing. Cooperate with the project department's project price recovery work.
5. Responsible for the management of fixed assets of branch companies, and depreciation expenses according to regulations.
6. Organize projects to increase revenue and reduce expenditures. Do a good job in accounting, project accounting and cost analysis, reduce engineering costs, reduce expenses, and establish project economic files with relevant departments.
7. Responsible for the implementation of audit supervision on the project manager. Responsible for the financial computerization management of the branch.
8. Responsible for the preparation and re-inspection of various materials in the Finance Section of the “High Performance System”.
9. Responsible for the procedures such as project bidding guarantee, performance guarantee, and bank credit line.
10. Responsible for the collection and compilation of various materials of the group company's work on the branch company's work.
11. Responsible for reporting the annual financial revenue and expenditure plan and monthly fund income and expenditure plan of the branch; compiling and reporting the cost index plan of the branch office, and controlling and managing according to the approval result of the group company. Prepare the annual financial income and expenditure statement of the branch.
12. Responsible for checking the accounts of the debts and the internal accounts between the internal units.
13. Perform management and computer file management duties for operators, perform routine maintenance on the operation of accounting software, and ensure the security of computer software and hardware.
14. Supervise whether the project management department's operation and management system and internal control system are sound and whether the operation mechanism is normal. Conduct financial audit, contracting and cashing audits for the project manager.
Second, the paid use management of the project department's funds:
The determined amount of mutual funds occupied by the branch office and the project department and the operating entity is: the difference between the funds handed over by the project department and the operating entity and the management fee of the branch company and the funds of the branch company's various guarantee letters on behalf of the payment bank are: The base number is calculated based on the monthly interest of 0.66% of the loan for the same period of the year.
1. The interest-bearing method of the management fee owed by the project department to the branch company: 80% of the total amount of the management fee of the branch company calculated on the monthly completion amount is multiplied by the interest rate of 0.66%. Once the interest is paid once a month, the project department is transferred to the project department and the project department is charged with the financial expenses. The interest-bearing time is calculated from the end of the third month of the month in which the management fee is charged.
2. The cash portion of the guarantee letter issued by the branch for the project department for the bid bond and the performance guarantee letter, the project advance payment guarantee letter, etc., shall be calculated from the beginning of the second month of the month after the completion of the guarantee letter, with a monthly interest rate of 0.66%. Interest bearing. The project department is accounted for by the branch office, and the project department records the financial expenses.
3. In the current account of the branch office and the project department, if the balance of the current account of the branch is owed to the project department, the interest rate will also be paid at a rate of 0.66% per month. The branch office is reversed to the project department.
Third, the payment of various payments:
In order to strengthen financial management, standardize economic behavior, eliminate the existence of various potential loss factors of engineering costs, and ensure the healthy and sustainable development of the branch, all levels of leaders and financial personnel are required to pay the arrears when paying various funds, otherwise Resolutely not paying. If the parties agree to have a prepayment in advance, the prepayment may not exceed the contracted amount. Require strict implementation, and investigate the parties and leadership responsibilities if there is a violation.
At the same time of payment, strictly check whether the signatory of the receipt is consistent with the financial account and the signatory of the contract. Otherwise, it is resolutely refused to pay. It is a special case, but it must be processed by the certificate of the person, the copy of the ID card of the trustee and the trustee. Attached to the payment voucher. If the two parties are enterprise units, they must be valid after the seals of the two enterprises. If they are individuals , they must be signed by both parties and at the same time, the fingerprints and the copies of the two ID cards are valid. Avoid economic disputes afterwards.
Fourth, the "reserve gold" management measures in accordance with the provisions of the state financial system, the strict requirements of the group company, combined with the characteristics of the road and bridge construction of our branch, the establishment of relevant personnel of the unit, the temporary management of the "reserve gold" management method:
1. The scope of the staff who temporarily borrowed the “reserve fund”: branch manager, secretary and payment manager, project manager and payment manager, all departments of the agency are working, paying, public car drivers, agency materials office and project materials buyer, detailed The list of personnel will be confirmed by the branch manager.
2. "Reserve" borrowing limit:
The branch manager, the secretary and the paying manager, and the project manager's “reserve gold” borrowing limit of up to 10,000 yuan.
The project payment manager, the office of the department is paying the post, and the public car driver’s “reserve gold” borrowing limit is up to 3,000 yuan.
The borrowing limit of the “reserve gold” of the agency materials office and project materials procurement personnel is up to 2,000 yuan.
3. The “reserve gold” borrowing approval permission: the branch company will use the “reserve gold” to be approved by the branch manager, and the project manager will approve the “reserve gold” by the project manager. In the process of using the “reserve gold”, the company will eliminate the excess limit and return the “reserve money” in a timely manner, and strictly control the scope of personnel.
4. The annual “borrowing money” must be repaid before December 25 of this year. If it is not paid off, the wage deduction will be deducted in January of the following year.
V. Continue to implement the spirit of the “Meeting Minutes” on regulating economic behavior in February 2005:
The meeting decided: In order to strengthen financial management, standardize various economic behaviors, eliminate the existence of engineering cost potential loss factors, ensure the healthy and sustainable development of the economic activities of the Luqiao branch, and combine the construction characteristics of the branch, the following requirements are emphasized on the contents of the relevant economic behavior norms. :
1. When paying various funds, the financial personnel at all levels check the amount of the arrears on the books and resolutely put an end to the overpayment. If the parties sign a contractual agreement for advance payment, but the payment does not exceed the amount specified in the contract, the unit will also ask for the receipt of the unit receipt or the personal receipt. The payee and the contract signatory should be consistent. If it is not the same person, you must go through the entrustment, otherwise the financial refuses to pay.
2. The machinery rental fee for the external settlement of the financial department, the rental fee for the turnover instrument, and the settlement fee for the subcontractor are accounted for by invoice and settlement statement. If the other party cannot provide or cannot provide the invoice in time, the finance department temporarily calculates the taxable amount according to the total settlement amount and the local tax rate, and can repay the amount according to the corresponding amount of the corresponding invoice. If the subcontractor uses the materials of the project department or branch office and the cost of using the mechanical team machinery, the tax deductible can be deducted from each settlement.
3. The labor cost contracting or execution task book shall be handled in the form of piece-rate wages. It is not necessary to separately handle the bills issued by the construction market, and is controlled according to the internal staff wages.
4, the purchase of various materials, tools, equipment, equipment, office supplies, etc. must be requested to be invoiced.
5. Each project department, operating entity, and various economic incomes are turned over to the financial account. The local tax receipts are issued, and the financial unified unified receipt of receipts is strictly prohibited.
6. Each operating entity, involving the operating income column, establishes an account with the branch separately, and the form of the responsibility indicator for the above-mentioned funds appears. Due to the income tax issue, the sales income and rental income items no longer appear.
7. Emphasize the management expenses of the branch office and establish an account separately. The expenses incurred for the completed projects originally included in the expenditures of the organs are separately listed and are subject to the overall accounting of the branch.
8. The business entertainment expenses and market development funds incurred by the branch company and each project department and economic entity must be approved by the branch manager and signed by the financial department before they can be reimbursed.
Sixth, strengthen the prevention of corporate economic risk awareness
1. Establish and improve the special fund ledger: employee provident fund, employee pension, employee medical insurance, employee unemployment insurance account.
2. The “Accounts Receivable” subject is subject to aging analysis. If the aging is more than three years, it is a bad asset, and the settlement is timely. The creditor’s credit period is two years. Whether the debtor exists, whether the unit is written off, whether the time limit for the lawsuit exceeds two years, and whether the debtor is fully paid. Is there any proof of whether the debt is expected to prove the duration of the super-rights? It is expected that the “accounts receivable” that cannot be recovered will withdraw the bad debts in full.
3. The accrual method of bad debt reserve is based on the proportion of the year-end “debit” ending balance of “accounts receivable” and “other receivables”, and can also be accrued according to a single analysis, but must be financed. The bureau filed and approved. .
4. In 2006, it is necessary to establish a detailed account of “accounts receivable”:
The contents of the account of the completed project: the owner, the project name, the completion time, the settlement time, the settlement amount, the cumulative report, the total amount received, the last payment time, and the current arrears.
The contents of the completed accounts of the unsettled project: the owner, the project name, the completion time, the contract price, the settlement time, the settlement price, the accumulated collection, the cumulative report, the difference between the report and the receipt, and the settlement Poor with the collection.
The contents of the account of the construction in progress: owner, project name, start-up time, contract price, accumulated collection, cumulative report, report and collection.
5. “Accounts Payable” – “Provisional Material Accounts”: If there is a balance at the end of the year, it shall be based on the project amount, temporary estimate time, supply unit, cargo name, specification, quantity, unit price and total price. Prepare the “Provisional Summary of Goods” and indicate the reasons for not being written off in a timely manner.
6. The payment method of each sub-contracting team: the division of responsibility is clear. If the overpayment of the financial account is not owed when paying the sub-contracted funds, it must be paid after the formalities of the borrowing, and respond in the subject of “other receivables”. The so-called overpayment refers to: super-complete engineering overpayment. The project payment paid by the super-owner. Overpayment for over-settled payments.
7. The overpayments of other suppliers of goods must also be paid after the procedures for the borrowing, and respond to the “Other Receivables” subject; if there is a contract of supply for payment, the payment will be reflected in the “Prepaid Account” account.
8. From the financial account, the amount of overpayment for the contractor team, machinery rental fee, labor fee, and material supplier has been formed. Before the end of June 2006, the formalities for transferring the original project payment must be processed, and the financial department will transfer according to the original payment. The loan procedure is entered into the relevant details of the “other receivables”.
9. The long-term account-opening business of “other receivables” and “other payables” should be cleaned up in time to form bad debts.
10. “Internal unit accounting transactions” “Internal group transactions” must have no unliquidated accounts at the end of the financial transactions between the group company and branches, branches and branches, and between branches and projects, such as audit at the end of the year. The outstanding unrecognized items are treated according to the company's potential loss this year.
11. The reserve fund should be implemented one by one and cleaned up at the end of the year.
12. The “deferred expenses” and “accepted expenses” must be fully accounted for in order to be accounted for in the financial statements, and the evidences that are not based on the financial accounts shall be investigated and dealt with according to the violation of the financial system.
13. According to the contractual agreement, the information is collected and calculated on the basis of accrual basis.
14. If the project cost is calculated at the actual price, the material difference cannot be “loan” balance.
If there is a difference between the materials of the "debit" material, the financial information of the certificate signed by the owner must be accounted for, and the audit will investigate and punish the non-certified data at the cost of the current year.
15. The cost report of the affiliated project cannot be reduced. If there is a potential loss at this year's cost.
16. Taxes should be fully drawn into the “Other Payables – Withholding Taxes” subject.
17. According to the relevant regulations of the group company, the bad debt reserve is extracted. In 2004, the file of “Ji Cai Zi No. 6” provides for the withdrawal of the engineering maintenance deposit.
18. The quality award in 2006 is based on the 1% of the total amount of the contract signed in the current year.
19. Project cost accounting should be carried out in accordance with laws, regulations and enterprise regulations. For the accounting of the subcontracting team, if there is a supplier's invoice, the taxable amount can be offset.
7. Provisions for the project department to hand over the funds of the branch on time
In 2006, the branch implemented the financial department dispatching system of the project department. The purpose of the financial personnel was to better implement and implement the various systems and regulations of the state, group and branch, and further serve the financial work of the project department.
At present, the pressure on the funds of the branch is very large. The bid bond and the guarantee deposit account for 10,000 yuan, and the project default is 100 million yuan. The main reason is that the branch company’s initial start-up capital and the management fee that the project department should hand over cannot be recovered in time. This payment can only be withdrawn after the owner has paid the project payment. Based on the above situation, the research by the branch leader decided:
The project finance personnel shall be the responsibility of the branch company to communicate with the project manager in a timely manner. After the project department receives the payment from the project, it shall first return the pre-starting fund advanced by the branch company. Secondly, according to the calculation of the amount of work completed this month, the amount of management fees of the branch should be turned over, and the funds will be turned over next month, and so on. If the dispatched financial personnel did not complete the above two funds transfer tasks, they will be reported to the branch finance department in the form of words before the 25th of the month, and the finance department will report to the branch manager in time.