In life, the scope of application of reports is more and more extensive, so we should pay attention to the format of reports when writing. So how do you write a general report? The following is a survey report on the work of clearing debts of construction enterprises that I have compiled for you. Welcome to share.
Investigation report on clearing debts of construction enterprises 1 In recent years, construction enterprises have been clearing debts every year, but the arrears of project funds are still increasing year by year. The amount of accounts receivable in enterprises remains high, and bad debts and bad debts often occur, which causes great losses to enterprises, seriously affects their capital turnover and increases their risks. The main reason is that the necessary prevention mechanism and internal control system have not been established, and there are widespread problems such as poor awareness of prevention, few preventive measures and insufficient preventive means. Therefore, construction enterprises should not only pay attention to clearing debts, but also pay attention to prevention to prevent new accounts receivable from defaulting.
First, the reasons for the formation of arrears of construction funds
In the fierce market competition, in addition to the high quality and low price of the project, management means are very important. In the case of imperfect laws and regulations, lax examination and approval by relevant government departments before the project is launched, and no restraint measures for the owners (such as lack of project fund guarantee system), advance payment, as a management means, plays an important role in undertaking project tasks and further attracting owners. Other conditions being the same, the construction enterprises that implement prepaid financing in a certain period of time must undertake more construction tasks than those that do not, because the owners have obtained interest-free or low-interest loans from the construction enterprises in disguise; Therefore, the advance payment is quite attractive to the owners. For this reason, at present, in order to undertake tasks, construction enterprises widely use advance payment to attract owners; And some owners don't pay attention to honesty, don't act according to the contract, and don't obey the law, which makes the default of project payment an inevitable product. Therefore, market competition is the fundamental reason for the arrears of project funds, which in turn promotes the intensification of market competition.
The second is the loss caused to the enterprise by the arrears of project funds.
(1) opportunity cost. Default in project payment means that the construction enterprise cannot recover the project payment in time, but has to pay a considerable sum of money for the owner for a long time. Because the money lost the opportunity of investment and profit, it generated the opportunity cost of advance payment.
(2) Increased financial expenses. In order to make the capital turnover smooth and the production run normally, the construction enterprises in arrears have to rely on the payment for goods in arrears, which will inevitably increase the financial expenses;
(3) Increase the collection cost. If you are in arrears with the project payment, you must find a way to recover it, so you have increased the reminder fee. Such as mailing fee, telephone fee, collection group or special person collection fee, lawyer's fee, legal fee, etc.
Bad debt loss cost. The biggest risk of being in arrears is the bad debt of the creditor's rights cost, which will not only make it impossible to recover the arrears after the collection of fees, but also cause huge losses to the construction enterprises and may lead to bankruptcy.
To sum up, in order to increase the market competitiveness of construction enterprises, how to grasp the prepaid funds? If you don't want this money, the enterprise may die. If you don't pay, you may die. Therefore, how to grasp the advance payment and how to prevent the default of the project payment is particularly important.
Three, to prevent the project from defaulting, we must do several things.
(1) Carefully select bidding projects and strengthen project risk prediction. With the diversification of investment subjects, some enterprises at home and abroad may become construction owners. When undertaking a task, a construction enterprise should do a good job in social investigation and feasibility study to find out whether the project is included in the national capital construction plan, the qualification level and reputation of the construction unit, the sources and channels of investment, the availability of funds and the construction environment. If the construction unit requires the construction enterprise to raise funds for construction, it should also analyze and study, considering the fund-raising period, the interest difference between deposits and loans and the repayment ability of the construction unit. No matter whether objective conditions permit or not, it is forbidden to bid as long as there is a bid, and to do it if there is work, or to bid blindly. Especially for some fishing projects, it is necessary to fully grasp the situation before deciding whether to bid, so as to lay a good foundation for the timely recovery of project funds. Prevent the owner from losing money after winning the bid and causing new arrears.
(2) Strengthen contract awareness and standardize the signing and execution of contracts. Contract is the evidence for the parties to establish, change and terminate the civil legal relationship, the basic basis for generating and establishing creditor's rights and debts, and the important evidence for resolving disputes. Engineering construction contract is an agreement signed by both parties to realize their respective economic goals, which clarifies the rights and obligations of both parties and has a strong legal basis. Construction enterprises should first conclude a contract, and it is best to use the format text of the construction project contract of the Ministry of Construction. Managers of enterprises must be familiar with the provisions and terms of the contract and thoroughly understand its spirit. The signing of the contract for the winning project must comply with the provisions of the law, and the contents of the contract should be carefully scrutinized and considered. Any breach of contract clauses involving the time and method of work inspection and valuation and the settlement of project funds must clearly fill in their respective economic responsibilities, avoid ambiguity, and try to avoid and eliminate potential economic disputes. For those projects that require construction enterprises to pay a large sum of money as soon as they start construction, we must be cautious to prevent the project payment from being defaulted as soon as the contract is signed. Secondly, the performance of the contract, as a construction enterprise, should abide by and implement the contract, ensure the quality of construction progress, and never breach the contract and put itself in a passive position. Thirdly, strengthen contract management and fully implement dynamic contract management system, including legal person authorization system, contract signing approval system, contract management ledger system, contract file management system, contract manager post responsibility system, contract statistical report system and so on. Pay attention to the collection and preservation of evidence, so that once a dispute occurs, it will not suffer the result of losing the case because of incomplete evidence and insufficient information, and prevent undue economic losses to the enterprise.
(3) Strengthen the control in the project process and effectively improve the irregular behaviors in management. Design change, increase or decrease of engineering quantity, engineering inspection and valuation and other related matters must be approved by the owner's visa before they can be recorded as current income. At the same time, the construction enterprise should urge the construction unit to conduct timely work inspection and pricing according to the progress of the project to prevent the project from being out of touch and lagging behind. The completed project should be settled with the owner in time, laying a solid foundation for comprehensively clearing the debts outside the project. If the owner provides materials and subcontracts for settlement, it should clear up and do a good job of settlement in time to prevent the imperfect foundation work from bringing difficulties to the collection of project funds. Strict accounting and reimbursement systems should also be implemented within enterprises to prevent individuals from maliciously colluding with third parties to harm the legitimate rights and interests of enterprises.
(four) clear the responsibility of the project manager to pay off debts, and prevent the project funds from defaulting at the source. Because there are many construction enterprises, after the implementation of project management, the increase or decrease of foreign debt is reflected in the project department. Therefore, the focus of reducing foreign debt should also be placed on the project department. When signing a contract with the project manager, it should be clear that the manager is the first responsible person to clean up the project funds. In the economic contract responsibility book of the project department, it is necessary to reflect the terms and responsibilities of recovering the project funds, as well as the reward and punishment regulations. The project funds owed by the completed project shall be recovered by the original project manager on schedule, and the project manager who has not recovered the project funds shall not arrange new projects. For the project under construction, when it is finally settled with the project department, it should be cashed according to the recovery of the project funds, and the recovery of the project funds should be used as the main basis for cashing the final payment of the project.
(5) Strengthen the internal management of enterprises and improve the professional quality of all employees. Establish and improve various rules and regulations of debt settlement, establish a set of scientific and orderly prevention and control mechanism integrating construction management, project settlement and debt settlement, effectively improve irregular practices and behaviors in business management based on the principle of combining debt settlement with prevention and prevention, deeply study the deep-seated causes of corporate foreign debts, actively explore new ways of debt settlement, gradually master the law of debt settlement, and master the initiative of debt settlement. Clean up and prevent at the same time, reduce old debts and prevent new debts.
Investigation report on the settlement of debts of construction enterprises 2 According to the arrangement of the 20xx Annual Supervision Work Plan of the Standing Committee of the State People's Congress, the fourth meeting of the Standing Committee of the 14th National People's Congress of the State will listen to and consider the report of the state people's government on the state-wide management of wages owed to migrant workers. In order to review this report, in late September, the Standing Committee of the State People's Congress formed a research group headed by Deputy Director Lan Chaoming, and some members of the Standing Committee of the State People's Congress, representatives of the State People's Congress and leaders of relevant functional departments participated. Take on-the-spot inspection, listening to reports, consulting materials, discussion and exchange, questionnaire survey, etc., and go deep into Qiubei, Yanshan, Maguan, Wenshan and other places to conduct a special investigation on the work of treating wage arrears of migrant workers. The investigation report is as follows:
First, the main measures to control arrears and their effects
Since 20xx, four counties (cities) have strictly followed the unified deployment of the central government, provinces and states. Conscientiously implement the Opinions of the General Office of the State Council on Comprehensive Management of Wage Arrears of Migrant Workers (Guo Ban Fa < 20xx > 1No.), the Implementation Opinions of the General Office of Yunnan Provincial People's Government on Comprehensive Management of Wage Arrears of Migrant Workers (Yun Zhengban Fa < 20xx > No.68) and the Opinions of Wenshan Prefecture People's Government on Further Strengthening the Work of Wage Payment Guarantee for Migrant Workers (Wen Zhengban Fa < 20xx > 68) Insist on treating both the symptoms and root causes, comprehensively treat them, constantly adjust working ideas, innovate working methods, build a long-term mechanism, and further intensify the work of treating wage arrears of migrant workers, effectively curbing the trend of wage arrears of migrant workers and effectively safeguarding their legitimate rights and interests.
(1) Pay attention to deepening ideological understanding and strengthening organizational leadership. First, establish and improve the system of joint meeting of migrant workers' wage payment guarantee, study the problem of migrant workers' wage arrears, analyze and judge the signs of possible arrears, and study ways to solve them. For example, Maguan County has held five joint meetings since 20xx, and the other three counties (cities) have held them twice a year in principle, and can be convened at any time under special circumstances. The second is to adjust and enrich the leading group for the prevention and treatment of wage arrears for migrant workers, with unified leadership, unified deployment and unified action. Third, according to the principle of "territorial management, whoever is in charge is responsible", the functions and responsibilities of various departments have been clearly refined. For example, Yanshan County put forward the work requirements of "three pipes and three pipes" (industry management should manage migrant workers' wages, project management should manage migrant workers' wages, and fund management should manage migrant workers' wages), and constructed the work pattern of "connecting up and down, grasping * * * management together, vertically to the end, horizontally to the side". The fourth is strict target assessment and accountability. Incorporate the wage payment guarantee for migrant workers into the county (city) government's assessment of townships (towns) and departments, and the comprehensive assessment of political and legal committees. The head of the township (town) and the head of the department are the first responsible persons for clearing debts. The fifth is to establish a regular supervision system, and carry out supervision step by step by transferring case clues, inspections, interviews, notifications, supervision, and unannounced visits. Before major festivals and events, we will promote the normalization of wage payment for migrant workers.
(2) Pay attention to strengthening daily supervision and focus on refining governance measures. The first is to compact the "four responsibilities" of the government's territorial responsibility, departmental linkage responsibility, regulatory responsibility of industry authorities, and corporate wage payment subject responsibility. The second is to establish a list of engineering construction projects, a list of major hidden dangers of unpaid wages, and a list of key tasks. The third is to implement the supervision of "five members" of labor managers, wage supervisors, engineering supervisors, labor security supervisors and legal supervisors. The fourth is to implement the real-name management of migrant workers, the monthly payment of migrant workers' wages and labor fees by banks, the "double disclosure" of construction site information, the deposit of migrant workers' wages, the connection between administrative law enforcement and criminal justice, and the "seven systems" of joint punishment and joint encouragement. The fifth is to implement the emergency working capital system for migrant workers' wages. For example, Yanshan County paid an emergency working capital of 3 million yuan, Maguan and Qiubei each paid an emergency working capital of 6.5438+0 million yuan, which was specially used for the living security of migrant workers who were owed wages due to malicious arrears of wages and the escape of the person in charge of the employer. Sixth, properly handle complaints. Designate a special person to accept complaints from migrant workers, promptly accept the problem of unpaid wages reflected by migrant workers, and investigate and deal with illegal acts of employers infringing on the rights and interests of migrant workers according to law.
(three) pay attention to strengthen publicity and education, and strive to create a working atmosphere. First, implement the "double publicity" system of site information, set up a bulletin board of rights protection information in a prominent position on the newly started project site and publicize the employment management information, so that migrant workers can know the ways and channels of rights protection at the first time when they are owed wages. Second, the labor and social security departments vigorously carry out publicity activities of laws and regulations through blackboard newspapers, billboards, distribution of publicity materials, on-site consultation, etc., and infiltrate the publicity of laws and regulations into the construction site to enhance the legal awareness of employers and workers. For example, Qiubei County sent a concise letter to migrant workers' friends, went deep into the construction site, opened 24-hour labor security supervision and rights protection telephones 12333, 4 122248, and launched the official WeChat account rights protection platform of Qiubei People's Society, which ensured the convenient and smooth channels for migrant workers to complain about rights protection.
(4) Pay attention to strengthening departmental linkage and focus on building a governance mechanism. The first is to carry out dynamic investigation and build a prevention and control mechanism for hidden dangers of unpaid wages. The second is to carefully analyze and judge and build an early warning mechanism for wage arrears. The third is to carry out disciplinary strikes and build a tracking mechanism for unpaid wages. The fourth is to strengthen departmental cooperation and build a working mechanism for the protection of unpaid wages. Since 20xx, Maguan County has carried out 26 special investigations on the wages of migrant workers. The human resources and social security department of Qiubei County transferred 6 cases of suspected refusal to pay labor remuneration to the public security organs, and the public security department handled 2 cases before filing the case and 4 cases were under investigation. The intervention of public security organs has effectively deterred the unpaid wages.
(five) pay attention to the investigation and handling of complaints, and the governance work has achieved good results. From 20xx to September 20xx, four counties and cities * * * accepted complaints 1296, involving 26,526 migrant workers. Through mediation and labor security supervision, 1.293 cases were filed, and the settlement rate of reporting complaints reached 99.7%, which saved 345 1.9 million yuan for migrant workers. Among them, from 20xx to 20xx in wenshan city, * * * accepted 4 10 labor inspection complaints, involving 8 189 workers, involving an amount of1269.068 million yuan, and put on record 5 pieces of labor security 10, ordered to rectify and 5 pieces of administrative punishment; From 20xx/kloc-0 to August, * * * received 94 complaints and reports, involving 2267 migrant workers, involving an amount of 39.25 million yuan, with a settlement rate of 100%. Since 20xx, Yanshan County has accepted 479 labor inspection complaints, involving 4847 migrant workers. At present, 476 cases have been closed, and the salary has been recovered by 38.5342 million yuan. The remaining three cases are being handled according to procedures. Since 20xx, Maguan County has accepted 49 labor inspection complaints 149, involving 4247 migrant workers, involving an amount of 27.346 million yuan, with a mediation rate of 100%. Since 20xx, Qiubei County has accepted a total of 64 labor inspection complaints 164, involving 6976 migrant workers, and handled 156 through mediation, and 8 cases were filed for labor security supervision. The settlement rate of reporting complaints reached 100%, and the wages owed to migrant workers were recovered 1 13 15.3.
Second, the main difficulties and problems
(A) ideological understanding needs to be deepened, and organizational leadership needs to be strengthened. Governing the wage arrears of migrant workers is a work involving a wide range, involving many linkage departments and having great social impact. In the investigation, it was found that some government functional departments and engineering construction enterprises did not know enough about the work of controlling procrastination, the measures were not effective, and there was a gap in the implementation of documents.
(two) arrears cases occur from time to time, and the task of governance is still arduous. 20xx On September 20xx, four counties (cities) received 1296 complaints, involving 26,526 migrant workers. Among them, wenshan city reported 504 complaints about many projects, many projects and large investments, involving migrant workers 10456 people, involving an amount of 166 156800 yuan.
(3) Special supervision is insufficient, and territorial supervision needs to be strengthened. Some departments have not done a good job in wage settlement and supervision in strict accordance with the principle of "who is in charge and who is responsible" stipulated by the provincial government 166 and the state and county governments, and the investigation of hidden dangers is not serious; Cases transferred from the Office of the Joint Conference are passed on, and there are cases of buck passing and protracted disputes; There is no strict control when examining the project commencement, issuing construction permits or commencement reports, and the supervision of construction projects is relaxed from the source.
(d) The publicity and training are insufficient, and a good atmosphere needs to be created. Solving procrastination involves a wide range. On the one hand, the project owners and contractors have weak legal awareness; On the other hand, migrant workers lack awareness of rights protection and do not pay attention to collecting written evidence; On the other hand, migrant workers are eager to work and ignore the existence of risks, which creates obstacles for labor security supervision and law enforcement personnel to investigate cases.
(V) Source supervision needs to be strengthened, and integrity construction needs to be strengthened. The irregular construction market and subcontracting by construction enterprises lead to more payment links and profit distribution times, imperfect wage payment system, illegal payment methods, ineffective supervision and management of construction enterprises' employment and wage payment, separate management of labor costs and slow progress of bank payroll, which are the important reasons for the deduction and arrears of wages for migrant workers. In addition, the number of malicious wage-seeking cases has surged, such as the mass wage-seeking incidents in Qiubei County in recent years, and 80% to 90% of them ask for project funds, materials or equipment rental funds in the name of wage-seeking.
(VI) Governance capacity needs to be improved, and team building needs to be strengthened. The imperfect labor security supervision and law enforcement agencies, insufficient personnel, shortage of funds and lack of transportation and communication tools are in contradiction with the high incidence of wage arrears for migrant workers. For example, wenshan city has many projects, many projects, large investment and a large number of complaints. There are only two approved personnel, and neither the organization nor the personnel can meet the needs of the work. When investigating cases and emergencies, because there is no special law enforcement vehicle, the deterrence in handling is not enough and the expected effect cannot be achieved. In addition, the main legal basis for labor security supervision and law enforcement is the Regulations on Labor Security Supervision, which can no longer adapt to the ever-changing labor environment and objectively condone the violation of laws by enterprises.
(7) Basic data is difficult to grasp, and statistical analysis needs to be strengthened. In the investigation, we feel that some counties (cities) have incomplete basic data such as the employment situation of migrant workers, the wage arrears of migrant workers, the implementation of bank payment, the implementation of wage guarantee system, the establishment of special account management for migrant workers' wages, the implementation of rights protection information publicity system on construction site, and the construction of labor security supervision and law enforcement ability, and the regular analysis system has not been established, which brings many difficulties to the dynamic management of governance arrears and the improvement of the pertinence and effectiveness of governance arrears.
(8) There is still a gap in the implementation of the document, and there is a long way to go to achieve the goal. The wage guarantee system for migrant workers and the bank card payment system for migrant workers have not been fully implemented. There is still a gap between the implementation of the employment real-name registration system and the signing of standardized labor contracts with workers according to law, and the special investigation of hidden dangers of unpaid wages is not enough.
Third, do a good job in the management of arrears.
In order to further promote the governance of wage arrears for migrant workers, the research group put forward the following opinions and suggestions:
(a) efforts to deepen ideological understanding, and constantly strengthen organizational leadership. First, we should not only fully understand the importance of treating procrastination from the height of "concerning the rights and interests of migrant workers, social fairness and justice, and social harmony and stability", but also deeply understand the complexity, long-term, arduousness and seriousness of treating procrastination. Second, efforts should be made to improve the systems of assessment, regular supervision and accountability. Third, efforts should be made to improve and perfect the joint meeting system for the prevention and treatment of procrastination, give full play to the role of the system, hold regular meetings to solve problems and implement responsibilities.
(2) Strengthen special supervision and continuously strengthen the implementation of responsibilities. First, adhere to the problem orientation and earnestly fulfill the main responsibility of procrastination. The second is to strengthen the implementation of the main responsibilities of all parties in the payment enterprise, and earnestly achieve the "two noes", that is, the general contractor and subcontractor shall not find reasons to deduct or default the wages of migrant workers because the project funds are not in place, and shall not pass on the project funds receivable and business risks to migrant workers. The third is to conscientiously implement the requirements of "three management and three management" (managing industries means managing the wages of migrant workers, managing projects means managing the wages of migrant workers, and managing funds means managing the wages of migrant workers) to ensure the implementation of the responsibility of "who is in charge and who is responsible" in territorial management.
(three) efforts to strengthen publicity and training, and constantly create a good atmosphere. Set up a bulletin board of rights protection information in a prominent position on the construction site to publicize the employment management information and realize full coverage of all construction sites. Give play to the role of news media in propaganda and public opinion supervision, highlight positive publicity and reports, guide business operators to enhance their legal awareness of employing workers according to law and paying wages in full and on time, guide migrant workers to rationally safeguard their rights according to law, and create a good atmosphere for the whole society to care for migrant workers.
(four) efforts to strengthen the supervision of the source, and comprehensively promote the construction of integrity. First, strengthen the source supervision from three aspects, namely, strengthen the supervision of real-name registration system's employment and standardizing the signing of employment contracts, strengthen the supervision of establishing and improving the special account for migrant workers' wages, and strengthen the supervision of implementing the bank's payroll system. Second, efforts should be made to establish a "red list" system for typical honest enterprises and a "blacklist" system for dishonest enterprises, and information should be made public, so that dishonest and bad-debt enterprises, especially those with malicious arrears, have no place to live. The third is to improve the joint disciplinary mechanism of untrustworthy enterprises. For untrustworthy enterprises, relevant departments should restrict them in terms of government financial support, government procurement, bidding, production license, performance guarantee, qualification examination, financing loans, market access and evaluation, so that untrustworthy enterprises are "illegal in one place and restricted everywhere".
(5) Strengthen team building and continuously improve governance capacity. In 20x67, Ministry of Human Resources and Social Security, the Central Organizing Committee and the Ministry of Finance jointly issued the Opinions on Strengthening the Capacity Building of Labor Security Supervision and Law Enforcement (Ministry of Human Resources and Social Security issued No.20x67), which put forward specific opinions on the construction of labor supervision team. The Provincial People's Social Welfare Department, the Provincial Editorial Office and the Provincial Department of Finance jointly forwarded this opinion in document (20xx)4 10. Relevant departments should ask for more instructions, report more, strive for support, and strive to build a labor inspection team that meets the work situation.
(6) Intensify the crackdown and effectively protect the legitimate rights and interests. In particular, it is necessary to intensify the investigation and punishment of "double malice" cases of malicious unpaid wages and malicious wages, and promptly transfer cases that should be transferred to public security organs according to law. The public security organs should file a case in time for the "double malicious" cases transferred by the human and social departments, investigate and deal with them quickly, and form a high-pressure attack on the "double malicious" cases.
(seven) efforts to establish a statistical system, strengthen statistical analysis. It is necessary to establish a regular statistical system, including the employment situation of migrant workers, the arrears of wages for migrant workers, the implementation of wages paid by banks, the implementation of the wage guarantee system, the establishment of special accounts for migrant workers' wages, and the implementation of the publicity system for rights protection information on the construction site. Employment enterprises declare to the competent departments of the industry, and the competent departments of various industries summarize them to the human and social departments. Strengthen statistical data analysis, track and judge the situation of wage arrears, determine the key points of wage arrears management in time, and enhance the pertinence and effectiveness of wage arrears management.
(8) Strengthen implementation and strive to achieve the objectives and tasks. According to three documents: Opinions of General Office of the State Council on Comprehensive Management of Wage Arrears of Migrant Workers (Guo Ban Fa (20xx) 1No.), Implementation Opinions of General Office of Yunnan Provincial People's Government on Comprehensive Management of Wages Arrears of Migrant Workers (Zheng Yun Ban Fa (20xx) No.68) and Opinions of Wenshan Prefecture People's Government on Further Strengthening the Work of Wage Payment Guarantee for Migrant Workers (Zheng Wenfa (20xx) 20 Focusing on construction fields such as construction, municipal administration, transportation and water conservancy, and industries prone to wage arrears such as labor-intensive processing and manufacturing, catering services, we will improve the institutional guarantee system that combines source prevention, dynamic supervision, credit incentives and punishment for dishonesty, and strive to form a governance pattern with complete systems, responsibility implementation and strong supervision by 20xx, so as to fundamentally curb the wage arrears of migrant workers.
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