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我国的施工企业,大部分为原有的国有企业,管理比较落后,有些高层次管理人员的思想还滞留在计划经济时代,容易忽视对财务管理,特别是财务风险的管理。目前财务风险一般是从筹资、投资、信用角度进行分类和防范,但施工企业基于其自身特点和行业性质的特殊性,决定了在施工生产过程中对财务风险防范措施的针对性及在一定程度上的特殊性,应从资金结构、预算管理、成本控制、工程竣工结算等方面对施工企业财务风险的成因、防范及对策进行分析和探讨。
Most of the construction enterprises in our country are the former state-owned enterprises, and their management is relatively backward. Some high-level managers still remain in the era of planned economy and can easily overlook the management of financial management, especially the financial risks. At present, financial risks are generally classified and prevented from the perspectives of financing, investment and credit. However, based on their own characteristics and the particularity of industries, construction enterprises determine the pertinence of financial risk prevention measures in the construction and production process and to a certain extent On the particularity, we should analyze and discuss the causes, precautionary measures and countermeasures of financial risks in construction enterprises from the aspects of fund structure, budget management, cost control and project completion and settlement.