Talking about how to give full play to the role and practice of accounting in highway engineering bidding _ Deng Longping _ Architecture _ Architecture Chinese website financial accounting data is an important information in the bidding documents of engineering projects. How to give full play to the role of accounting in project bidding and specific practices, so as to make the bidding work smoothly, this paper expounds the practice from four aspects, which has certain guiding significance for the bidding work of various engineering projects. Paper Keywords Accounting Engineering Bidding Practice Abstract Financial accounting information is an important information in engineering project bidding documents. How to give full play to the role and specific methods of accounting in the bidding of engineering projects, so as to make the bidding work go smoothly, this paper expounds the practice from four aspects, which has certain guiding significance for the bidding of various engineering projects. In the current market economy system environment, various forms of survival competition in all walks of life are particularly fierce, especially in the upsurge of highway construction projects under the guidance of national macro policies in recent years, the competition among construction units for projects can be seen. This kind of competition actually reflects the comprehensive strength of a unit, and the most convincing comprehensive strength is the financial and economic indicators of the unit. Based on the bidding situation of our unit in recent years, this paper discusses how to play the role of accounting in highway bidding and how to evaluate its financial and economic indicators. First, the financial department should actively participate in the bidding work. The bidding of any project cannot be completed by one department, which needs the active participation of the accounting department. A large amount of financial information and data required for project bidding must be provided by the financial department, and the quality of various financial statements and other materials provided by the financial department directly affects the success or failure of bidding. Therefore, the financial department should prepare all kinds of financial statements and materials stipulated in the tender documents in advance before bidding to ensure the smooth progress of bidding.

Second, do a good job in raising funds to ensure that the liquidity of funds meets the requirements of bidding.

Engineering construction needs a lot of capital turnover. Especially in the project bidding, the construction unit must have sufficient financial strength to meet the needs of the construction unit to provide security deposit. Only when the deposit meets the requirements can the bid be won, otherwise it can only be a sigh. If you feel that your financial capacity is insufficient, you should consider the support of the bank according to the requirements of the tender announcement issued by the tender unit, so as to solve or alleviate the difficult situation of capital turnover and provide conditions for winning the bid.

In order to obtain the circulating credit guarantee of the bank, in addition to your own credit guarantee, you can also choose the bank as the object of your own guarantee. Commercial banks in China include China Industrial and Commercial Bank, China Construction Bank, China Agricultural Bank, China Bank and Bank of Communications. The focus and direction of loans are very different, the preferential policies are different, and the tolerance of banks to loan risks is different. Some banks, especially large banks with strong strength and customers in different industries, will support venture capital of enterprises because they can spread different loan risks, while some banks, especially some small banks, are cautious about loan risks. Therefore, the financial department should choose the bank suitable for its own enterprise as the first choice to issue revolving loan guarantee according to its own actual situation. At the same time, it should also be considered that once the bid is won, it will be beneficial to borrow working capital in the construction process. Third, carefully analyze and evaluate the financial and economic indicators to ensure that the bidding ability meets the bidding requirements. There are many economic indicators that comprehensively evaluate and reflect the economic benefits of an enterprise. Specifically, in highway bidding, the financial and bidding ability index that both bidders are most concerned about is (1) total assets; (2) Current liabilities; (3) Total liabilities. (4) Current liabilities; (5) Net assets. (6) Liquidity; (7) current ratio; (8) quick action ratio; (9) Asset-liability ratio, etc. The financial indicators and bidding ability indicators in (1) (2) (3) and (4) can be directly read and calculated from the balance sheet and profit and profit distribution table provided by the accounting department. 1. Total assets refer to the sum of current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets owned by an enterprise in the whole production and operation process. These assets can bring economic benefits to enterprises, and also reflect the overall strength of enterprises from one side. The greater the total assets, the stronger the enterprise strength. 2. Current assets refer to assets realized or consumed within a business cycle of one year or more, including accounts receivable, short-term investments, monetary funds, inventories, etc. Generally speaking, the greater the proportion of current assets, the stronger the liquidity of enterprise assets, while the greater the proportion of monetary funds and short-term investments in current assets, the stronger the ability to pay. 3. Liabilities are debts that can be measured in money and paid by assets and services in the process of production and operation. Total liabilities include current liabilities and long-term liabilities. Debt is an important source of funds for enterprises, debt management is an important feature of modern enterprises, and a reasonable debt structure reflects the good financial situation of enterprises. 4. Current liabilities refer to debts that are repaid within a business cycle of one year or more. Including short-term loans, accounts payable, accrued expenses, etc. Excessive current liabilities will be transferred to the turnover of enterprise funds. The above four items are reflected in the balance sheet. 5. Net asset value is the difference between total assets and total liabilities, that is, the rights and interests of the enterprise. The greater the net asset value, the better the financial situation of the enterprise. The more the bidding ability is recognized by the bidding unit. 6. Working capital is the balance of current assets minus current liabilities. It reflects the financial ability of enterprises to directly participate in turnover management. The greater the working capital, the better the financial situation of the enterprise and the higher the reputation of the enterprise. 7. Current ratio. The current ratio is the ratio of current assets to current liabilities, which indicates how much current assets an enterprise has for every 65,438+0 yuan current liabilities as a guarantee for repayment, and reflects the ability of an enterprise to convert current liabilities into cash to repay current liabilities in a short time. Generally speaking, the higher the current ratio, the stronger the short-term solvency of enterprises, and the more secure the rights and interests of creditors. However, the high current ratio may indicate that the current assets occupy too much, which will affect the efficiency of the use of funds, increase the cost of funds of enterprises and affect the profitability of enterprises. 8. Quick ratio. Quick ratio is the ratio of quick assets to current liabilities of an enterprise. Quick assets refer to the balance of current assets minus inventory and other illiquid and unstable current assets. Generally speaking, the higher the ratio, the stronger the short-term solvency of enterprises and the more secure the rights and interests of creditors; The quick ratio is too high, which may indicate that the enterprise accounts receivable occupy too much and the speed of withdrawing cash is slow, which will reduce the short-term solvency of the enterprise. Generally speaking, the quick-acting ratio is 1: 1. 9. Asset-liability ratio. Asset-liability ratio, also known as debt ratio, is the ratio of total liabilities to total assets of enterprises. It shows the proportion of funds provided by creditors in the total assets of the enterprise and the degree of protection of creditor's rights and interests by enterprise assets. Generally speaking, the smaller the ratio, the stronger the long-term solvency of the enterprise. Because some assets, such as intangible assets, are difficult to be used as material guarantee for debt repayment, we should also calculate the debt ratio of tangible assets from a sound perspective (that is, the ratio of total liabilities to total tangible assets). In highway engineering bidding, we can analyze the financial status of the enterprise through the above indicators and get the financial status of the enterprise, so as to make correct decisions for bidding. Fourth, do a good job in auditing annual accounting statements. In the pre-qualification of bidding, the tenderee emphasized in the bidding documents that the accounting statements of the past three years need to be audited by an independent accounting firm before the tenderee will recognize them. Otherwise, it will be difficult to pass the compliance review in the pre-qualification, let alone participate in the second round of bid evaluation. Therefore, in practical work, after the preparation of annual accounting statements, they should be sent to accounting firms for audit immediately. After the audit, we should pay attention to the integrity of the audit report issued by the firm (such as whether the official seal and the auditor's signature are complete). The success of bidding is related to the survival and development of enterprises. In addition to going all out, the bidding department of an enterprise should also look for engineering, materials, finance and other departments to study the bidding documents, correctly understand the requirements in the documents, and make preparations in strict accordance with the provisions of the bidding unit. After the tender preparation is completed, the tender can only be submitted after the approval of the enterprise supervisor (owner), so as to avoid mistakes in the tender and strive to achieve good results in one bid.

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