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目前,随着全球经济的衰退,国内基础设施建设领域产能过剩,国家适时提出了“走出去”及“一带一路”战略,越来越多的中资企业在境外寻求出路,国际竞争也越发激烈。大部分企业在境外经营采用当地账与中国会计准则下账务分别核算的模式,并将当地账外包,一定程度上忽视了对当地账的管理,该种管理模式短期内可以有效减少管理存在的会计、税务、审计等方面的风险,但对于一个计划长期在境外经营的企业,应当不断拓展思路,降低对外经营风险,改善内部财务管理,以尽快适应国际化经营的步伐。本文就境外施工企业如何有效地进行账务管理,提高工作效率,加强内部财务管理谈一些意见。
At present, with the global economic downturn and overcapacity in the domestic infrastructure construction field, the country has put forward the strategy of “going out” and “the Belt and Road” in due course. More and more Chinese-funded enterprises are looking for a way out of the country. International Competition is fiercer. Most of the enterprises operating overseas adopt the separate accounting mode of local accounts and Chinese accounting standards and outsourcing the local accounts to a certain extent neglect the management of local accounts. Such management mode can effectively reduce the shortages of management Accounting, taxation and auditing. However, for a company planning to operate overseas for a long time, it should constantly expand its thinking, reduce the risks of external operation, and improve the internal financial management so as to adapt itself to the pace of international operation as soon as possible. In this paper, how to effectively carry out the accounting management of overseas construction enterprises, improve work efficiency and strengthen internal financial management to talk about some opinions.