盗墓笔记,长生界辰东小说

李建生總裁采訪

記者：
您所在的公司，中國中鐵股份有限公司是中國國內最大的建設公司之一。請問您自2007年擔任財務總監(jiān)和副總裁一職以來，取得了那些主要成就？

李建生：
2007年以來，我?guī)ьI、組織全公司財務會計系統(tǒng)主要取得了以下幾個方面的成就：

1．構建財務管理體系，強化財務集中控制。統(tǒng)一了會計政策，初步建立了以產權、資本關系為基礎，股份公司對子公司經濟活動的指導、檢查、糾偏為手段的財務集中管理控制體系；組織修訂并落實了集團財務戰(zhàn)略，增強總部集中管控能力，發(fā)揮經濟資源配置功能，促進業(yè)務結構優(yōu)化，推進產業(yè)結構重組。

2．規(guī)范預算管理機制，發(fā)揮預算統(tǒng)領作用。建立健全預算管理體系，形成集團內部部門合力，共同探索推進預算工作的途徑，從編報、審核、調整、批復、考核等各環(huán)節(jié)入手，不斷深化預算管理工作，逐步推行包括經營預算、薪酬預算、投融資預算、財務預算在內的全面預算管理。

3.努力夯實資產質量，推進企業(yè)持續(xù)發(fā)展。通過清理和理順產權關系，突出了各級企業(yè)的主業(yè)；通過進一步加強財務預算和工程項目管理，加強審計和全面的業(yè)績考核工作，夯實了項目和企業(yè)的資產質量。

4．健全會計核算體系，提高會計信息質量。結合新準則和企業(yè)實際情況，組織制定了企業(yè)會計核算辦法，修訂了有關會計政策，并根據實際變化，及時細化和補充相關核算規(guī)定，為推動全公司財務信息集中、確保會計政策統(tǒng)一，提高會計信息質量奠定了基礎。

5．完善績效考核管理，引導企業(yè)持續(xù)發(fā)展。修訂印發(fā)了企業(yè)效績考核辦法，通過多指標、全方位對子企業(yè)實行差異化管理，按業(yè)務板塊分類考核，達到引導企業(yè)經濟行為，加強基礎管理，提高經濟效益，科學客觀評判各企業(yè)經營成果的目的。

6．深化項目財務管理，提高項目盈利能力。通過建立健全項目財務管理機構，規(guī)范項目財務管理制度，實施重點項目財務監(jiān)管，開展項目財務預算管理調研等措施加強了項目財務管理水平，切實提高企業(yè)盈利水平。

7．適應財會工作新要求，實施財務信息化建設。組織推進財務信息化建設穩(wěn)步實施，構建了中國中鐵財務信息集成平臺，提升了管理效能。

8．滿足新形勢要求，加強財務隊伍建設。抓好培訓工作，提高了財務隊伍的整體素質和學歷結構。

9. 加強外部協調溝通，積極尋求財政支持。及時掌握財政、財務政策的變化情況，了解監(jiān)管部門年度監(jiān)管重點，有針對性地加強整改，降低企業(yè)稅務、財政檢查、信息披露規(guī)范等方面的風險。通過積極溝通財政部門，就地震災害損失、海外礦業(yè)發(fā)展、企業(yè)技術進步等取得了財政資金的大力支持。

記者：
全球金融危機對您的公司帶來了哪些影響？

李建生：
受金融危機影響，全公司生產經營面臨著諸多的嚴峻考驗，給企業(yè)帶來了較大的經營風險。一是全球經濟危機使公司海外業(yè)務和金融業(yè)務受到較大沖擊；二是財務控制更加困難，受金融危機影響，部分項目業(yè)主支付能力困難，違約率可能提高，項目工程帳款回收速度降低。同時，原材料價格不穩(wěn)定，增加了企業(yè)成本管理的難度，對企業(yè)管理提出了挑戰(zhàn)。

同時，受惠于國家政策調整，作為建筑施工企業(yè)也面臨一系列的發(fā)展機遇。一是傳統(tǒng)業(yè)務市場空間增大。金融危機發(fā)生后，國家提出要“綜合運用減稅、擴大中央政府投資等多種手段加大對保障民生、擴大內需、轉變發(fā)展方式和結構調整的支持力度”，并推出“4萬億經濟刺激計劃”，以擴大基礎設施建設投資拉動內需。作為建筑企業(yè)，這為我們進一步拓展市場空間，擴大生產規(guī)模，促進企業(yè)又好又快發(fā)展帶來了新機遇；二是有利于改善融資環(huán)境和成本。央行連續(xù)下調存款準備金率，有利于擴大整體信貸額度，改善中國中鐵的融資環(huán)境，融資難的局面將得到進一步緩解。同時，央行連續(xù)下調貸款利息，一定程度上也降低了企業(yè)財務成本；三是主要建筑材料，尤其是鋼材價格下跌，降低了工程成本。

記者：
在您的職業(yè)發(fā)展中，您認為最重要的因素是什么？（比如：專業(yè)發(fā)展與學習機會，深造，培訓輔導）

李建生：
我認為不斷的學習，不斷地積累知識，提高業(yè)務能力是最重要的。知識是職業(yè)發(fā)展的基礎，是能力體系的支撐?？梢钥隙ǖ卣f，無知者必無能。知識體系的結構必須是合理的，不是說知識越多就越好，要不斷地升級與更換。一個人要建立合理的知識結構,首先必須學習和掌握廣博的知識,不僅要有自然科學知識,還要掌握一些人文科學知識和管理方面的知識,并注意關心國內外經濟發(fā)展動態(tài),不斷充實自己.要經常參加業(yè)務培訓，拓展知識的廣度。其次要多參加社會實踐,積累感性認識和實踐性經驗,沒有感性認識作基礎,書本上的知識也難于掌握,更難于應用到生產實踐中去。最近幾年，我連續(xù)參加了國務院國資委和法國HEC商學院共同舉辦的企業(yè)高級管理人員工商管理碩士課程學習以及長江商學院的學習，受益匪淺。

記者：
成為專業(yè)團體的會員，對您意味著什么？

李建生：
有幸參加澳大利亞國家會計師協會，對我所在的企業(yè)、我所帶領的工作團隊以及我個人都具有重要的作用。澳大利亞國家會計師協會給我提供了一個很好的平臺。一是這個平臺可以使我學習到更多的知識，我相信，在澳大利亞國家會計師協會能夠接觸到更多更科學更先進的財會知識，這些知識對我是有益的補充。二是這個平臺可以和全球的同行們增進了解，加強交流。通過橫向比較學習，能夠增強財會工作的視野，指導具體的工作。三是這個平臺可以更快地促進自身能力的提高，也可以帶動我所在的企業(yè)會計工作水平的提高。通過接受貴協會的培訓，對自身工作能力和工作水平必將有一個很大的推動，通過個人的學習，我也可以將一些有益的內容帶回到我所在的企業(yè)，對企業(yè)的發(fā)展也必將發(fā)揮重要的作用。

Questions for Ms Li

Reporter：
Your company, China Railway, is one of China’s largest construction companies. What are your main achievements since you took on the role of CFO and vice president in 2007?

Ms Li：
Main financial accounting achievements ever since I took on the role of CFO and vice president in 2007 can be concluded in the following several aspects:

1.Construct financial management system, strengthen central control. Helped unifying accounting policy, and established central management control scheme based on copyright and assets relationship, by means of directing, inspecting and correcting economic activities of subsidiary companies by joint-hold company; organized amending and implementing corporate financial strategy, so as to help strengthening central control capacity of head quarter, employing economic resource reallocation function, speeding optimization of business structure, and driving industrial restructuration.

2.Standardize budget management scheme, employ budget’s predominant function. Helped to construct sound and solid budget management system to formalise collective team working spirit among internal departments, and to guide the whole team to enhance budgeting methods, starting with audit drawing, checking, adjustment, approval and assessment, so as to further budget management and implement gradually comprehensive budget management system, which includes operation budget, remuneration budget, investment & financing budget, and financial budget.

3.Reinforce asset quality, promote corporate sustainable development. Sorted out property relations, stressed all-level business highlights; further enhanced financial budget and project management, also strengthened auditing and comprehensive performance assessing work, so that to consolidate project development and corporate assets quality.

4.Establish and improve accounting system, enhance accounting information quality. Combined with new accounting rules and corporate actual situation, I organised setting up corporate accounting strategies, amending relevant accounting policies, and based on actual changes; specified and supplemented related accounting checking regulations so as to promote integration of corporate financial information and unity of accounting policies, which would lay solid foundation for improving accounting information quality.

5.Better performance assessment management, guide corporate sustainable development direction. Released amended corporate performance assessment methods; realised differences in management to branch companies through multiple indexes and comprehensive angle; also realised efficient management based on specific business unit, so as to guide corporate economic activities, strengthen basic administration, improve economic achievements and judge corporate operation result more scientifically.

6.Further financial management of each project, improve project profitability. Establishing and improving comprehensive financial management scheme, standardizing project financial management system, implementing key project financial supervision, and carrying out project financial budget management research so as to enhance project financial management level and to improve corporate profitability.

7.Adapted to new requirements of fiscal work, implement financial informatization construction. Organized and promoted financial informatization construction, established integrated information platform for China Railway, and improved management efficiency.

8.Suit to new requirements of new situation, enhance financial team-building. Focused on training to the team, so as to improve comprehensive quality and knowledge structure of financial team.

9.Enhance communication with external side, search financial support. Mastered fiscal and financial updates, new policy changes in particular, so as to understand key management points, and to strengthen according adjustment to lower corporate taxation, financial inspection and information disclosure risks. Through active communication with financial departments, obtained financial supports on earthquake losses, overseas mining exploration and corporate technical developments.

Reporter：
What impact has the global financial crisis had on your company?

Ms Li：
Impacted by global financial crisis, our company is confronted with many challenges, which brings huge operation risk to our company. Firstly, Global financial crisis brought severe impact to overseas and financial business; secondly, being influenced by the crisis, financial control became very difficult and part of project owners’ payment capacity was severely damaged, and this might led to rise of breach rate and fall of project accounts recollection speed. Meanwhile, due to unstable prices of raw material, it increased difficulties of project management, and posed more challenges.

At the same time, adjustment of national policies brings series of opportunities to construction enterprises. Firstly, expansion of traditional market. After breakout of the financial crisis, China launched favourable policies to people’s livelihood, such as “comprehensively use of tax cuts, expand central government investment so as to protect people's livelihood and boost domestic demand; change development model and increase structural adjustment support," ; "4 trillion economic stimulus package", to expand the infrastructure investment to stimulate domestic demand. As construction group, we could utilize this precious opportunity to further explore our market, expand producing scale and enhance sound and solid development of our company. Secondly, It is advantageous for us to improve investment environment and lower costs. The Central Bank lowered the deposit reserve ratio continuously, it is favourable for raising our credit line, improving financing environment of China Railway, which will relieve current financing difficulties. And meanwhile, it also lowers corporate financial cost to some point. Thirdly, prices of major construction materials, iron in particular, continued to fall, which undoubtedly lowers project cost.

Reporter：
What have been the most important factors in your career development? (For example, professional development and learning opportunities, further study, mentoring)

Ms Li：
In my opinion, the most important factor in career development is accumulation of knowledge and improvement of skills. Knowledge is the basement of career development, the support of capacity system. It is with no doubt that incompetence stems from ignorance. Structure of knowledge system must be scientific and reasonable. It doesn’t mean that the more knowledge the better. Knowledge needs updating and changing. In order to construct logical knowledge structure, one should first master comprehensive knowledge, not only science, but also culture and management, and what's more, one needs to concern about latest changes of economy both domestic and abroad. One needs to enrich himself constantly, participate in trainings to enlarge knowledge scope. Also, one needs to take part in social practises, to accumulate perceptual and practical experiences. Because without perceptual knowledge, it is impossible for one to master book learning, or make utilization of what have learnt to practice. In recent years, I constantly attended trainings and MBA courses co-organised by State Asset Regulatory Commission and HEC Paris, also I participated learning classes organised by Cheung Kong Graduate School of Business, all of which offered beneficial knowledge to me.

Reporter：
What does it mean for you to be a member of a professional association?

Ms Li：
It is my hornor to join NIA, which possesses great meaning to my company, my working team and me myself. NIA provides an excellent platform to me. Firstly, I can learn a lot of practical knowledge through this platform, because I can get access to leading edge financial knowledge, which is a beneficial supplementto what I have mastered. Secondly, this platform shortens distance among professionals, it provides opportunity for members to get to know each other and communicate. Through comparison and learning among professionals of the same field, we can further expand horizons, and learn specific advanced work experience. Thirdly, NIA promotes self improvement, which can no doubt drive the improvement of accounting working level and quality of the whole team. NIA’s CPE trainings can drive me to improve my capacity and working level. Through personal study, I can also bring beneficial knowledge and practise back to my company, which will be a great help to the corporate development.