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随着市场经济体制改革的不断深入、全球经济一体化进程的加快和科学技术的迅猛发展,企业新的发展机遇和严峻挑战并存,经营风险加大,最终企业各方面的风险都表现在财务风险上。施工企业由于自身特点和行业的特殊性,决定了其财务风险有一定的特殊性。本文结合施工企业的特点,从资金结构、预算管理、成本控制、工程竣工结算等方面就施工企业财务风险管理现状及对策进行了分析和探讨。
With the continuous deepening of the reform of the market economy system, the acceleration of global economic integration and the rapid development of science and technology, new opportunities for business development and harsh challenges have coexisted and business risks have risen. As a result, the risks of all aspects of the enterprise are manifested in financial risks on. Because of their own characteristics and the particularity of the industry, construction enterprises decide their financial risks have certain particularities. Based on the characteristics of construction enterprises, this paper analyzes and discusses the status quo and countermeasures of construction enterprises’ financial risk management from the aspects of capital structure, budget management, cost control and project completion and settlement.