Optimization of cost control and management of water conservancy projects?

He has a unique understanding of the control and management of water conservancy project construction cost. On the basis of analyzing the problems existing in the practice of final accounts of water conservancy capital construction projects, combined with the actual situation of engineering construction, this paper probes into the provisions of the Ministry of Finance and the Ministry of Water Resources on final accounts of water conservancy capital construction projects, points out the imperfections in the current rules and regulations, and puts forward some suggestions for improvement.

The final accounts of capital construction completion is a summary document for the construction unit to report the construction achievements and financial status, which plays an important role in summarizing the financial management in the process of capital construction, checking the implementation of the completed project design budget and capital construction plan, and evaluating the investment effect. In practice, the final accounts of water conservancy capital construction projects should be submitted in two sets, one according to the requirements of the Ministry of Finance and the other according to the requirements of the Ministry of Water Resources. This increases the workload of the construction unit in preparing final accounts. At the same time, some problems existing in the actual work of final accounts have not been well solved by the provisions of the Ministry of Finance and the Ministry of Water Resources, which has brought certain difficulties to the final accounts.

I. Disposal of large non-engineering expenses such as land acquisition and demolition.

In water conservancy capital construction projects, the cost of land acquisition and resettlement can generally account for 5% of the total investment, which is relatively large. The land requisition and demolition work involves a wide range and the situation is complicated. Without the administrative power of local governments, this work is difficult to carry out. This part of the investment, most of the construction units are all used by the local government, and the construction unit signs an entrustment agreement with the local government department, and the finance pays the money according to the agreement. There is no problem in the accounting and management of this investment, but due to the large amount of investment, there may be such a problem when the project is completed: should the physical quantity be listed like the investment in construction and installation projects when compiling the final accounts? If the physical quantity is not listed, how to evaluate the acceptance result? This issue is not involved in the regulations of the two ministries. In practical work, a better way is to ask the trustee to submit relevant information about the completion, including how many hectares of land have been requisitioned, how many people have been resettled, how many households have been relocated, etc., which will be reviewed by the supervisor. With these basic data, we can have more basis when paying the contract money and make the investment more practical. If the basic work has been done at ordinary times, it will be easier to list the physical quantities and check the acceptance results when preparing the final accounts.

Not only the cost of land acquisition and demolition, but also the cost of survey, scientific research, design and supervision have similar problems. When compiling the final accounts of survey, scientific research and design fees, do you also need to compile the completed work results, such as how many drawings and how many drilling holes have been completed? Should the supervision fee be compiled and reported according to the specific number of people and working hours on the construction site? One of the purposes of compiling the final accounts of completion is to comprehensively and accurately reflect and assess the construction results, so all the expenses that can be listed in detail should be as detailed as possible, which is also a principle of compiling the final accounts of completion. Based on this, the author believes that the cost items that can report the workload, such as land acquisition, resettlement, demolition, survey, scientific research and design, supervision, etc., should list the details of the completed workload when handling the final accounts.

Two, about the inconsistency between budget items and accounting subjects.

It is an old problem that the current accounting system for capital construction is inconsistent with the budget, which has not been properly solved at present. The inconsistency between accounting subjects and budgetary items is mainly manifested in the inconsistency between other expenses in budgetary estimates and some accounting subjects, such as construction management fees. The budget estimate includes start-up expenses, recurrent expenses, supervision expenses and project management fees. However, the management fee of the second-level detailed account of deferred investment in accounting subjects actually only includes a recurring fee, and other contents should be accounted for in other first-level or second-level accounts. Another example is the start-up expenses in the budget, which have no corresponding subjects in accounting, and can be placed in deferred investment or other investments, which is very arbitrary. Because of their different contents, it is inevitable to divide subjects artificially in accounting, and the accounting results of the same construction project may be different, which is not conducive to financial budget management and assessment of budget implementation.

This contradiction also exists when compiling the final accounts of completion. The project investment analysis table in the final accounts of completion is compiled according to the budget items, while the financial statements of completion are compiled according to the accounting items, which leads to the inconsistency in the compilation of final accounts of completion and the practical problem of very difficult data collection during the compilation of final accounts of completion. Accountants need to make two sets of accounts, one according to accounting subjects to meet the requirements of financial final accounts, and the other according to budget subjects to meet the requirements of investment analysis, which greatly increases the workload of accountants.

In fact, there is no essential difference between budget items and accounting subjects. All of them classify and summarize the expenses in construction projects. The only difference is that the budget estimate is controlled in advance, and the collected items reflect the investment that should be needed, while the accounting subjects reflect the actual investment of different project contents. This is not contradictory, but also consistent, because accounting can also be regarded as a record of the implementation of budgetary estimates, and the two can completely unify the standards. As for unified accounting subjects or unified budgetary estimate items, the author thinks that the accounting fund occupation items can be completely consistent with budgetary estimate items, and the fund source items conform to the provisions of the accounting system. This treatment method can combine the two and is operable. Of course, how to deal with it is not the key to the problem. The key is that the relevant authorities should decide whether to unify the standards.

Third, about the implementation of the budget estimate.

The management of capital construction projects, from the perspective of investment, focuses on the management of budget execution; As a summary report, an important role of final accounts is to evaluate the implementation of budgetary estimates. However, the unreasonable budget estimate itself has caused difficulties in implementation and greatly affected the preparation of final accounts. There are omissions in the budget estimate, and the actual expenses are not listed in the budget estimate. As a kind of forecast in advance, it is impossible to consider it perfectly, and there will always be omissions. What's more, there will be all kinds of unexpected situations when compiling budget estimates. For example, a flood control project was originally planned to be completed in the dry season and delivered before the flood season, but the abnormal rise of water level in the dry season affected the progress of the project, so emergency measures had to be taken to continue construction after the flood season and deliver it after completion. In this change, at least two cost estimates have not been considered. First, emergency treatment costs, such as materials, machinery and labor costs for temporary cofferdams; The second is the operation and maintenance costs in flood season, such as labor and maintenance costs. These expenses are all omissions in the budget estimate. As an obvious product of planned economy, budget estimate should really adapt to the development of reality, for example, it should be a good choice to replace budget estimate with bidding price. Limited by space, this article will not expand on this.

Four. About the delivery of assets

The project shall be handed over to the management unit by the construction unit after the final accounts are prepared and the completion acceptance is handled. The final accounts here are used as the basis for asset transfer. The delivery of assets is not difficult for ordinary projects, which is nothing more than meticulous work, complete data collection and appropriate physical management. However, some special projects, such as the hidden works of important dikes in the Yangtze River, have more than 20 projects started at the same time, and each project is divided into different sections and implemented in different years, so there will be some difficult problems in asset transfer. The prominent contradiction is: Will a single project subject to tender be handed over in the same year after it is completed? The Ministry of Finance and the Ministry of Water Resources "Discussion on Accelerating the Final Account Process of Large-scale Water Conservancy Projects" did not mention this issue, but it is unavoidable in practical work.

Further analysis, we will find that this is a dilemma. If it was handed in that year, there are three questions:

First, in financial treatment, the investment source of this year must be written off, so that by the end of the whole project, the investment source reflected in the financial accounts is only the amount of the previous year, which is incomplete; Second, the prepaid expenses are generally apportioned according to the proportion of a single project in the whole project, and this proportion cannot be determined before the completion of all projects, so the amount apportioned in the final accounts of each single project cannot be accurate; Third, in the same project, operation, maintenance and construction are mixed together, and the competent units of each project will definitely increase the difficulty of management from the interests of their own units.

What if the projects completed in that year were not handed over, but were handed over together when all the projects were completed? The problem with this is that there is no source channel for the operation and maintenance expenses of the project, because this project is not considered at all in the project budget estimate.

The state requires all newly started projects to implement the project legal person responsibility system in principle, and there is no unified responsibility subject, which increases the difficulty of the management system and is also a very sensitive issue. In fact, if the legal status of Changjiang Construction Management Bureau is truly implemented and the construction management is integrated, the above-mentioned problems about the transfer of final accounts assets will be solved.

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