建设项目资金管理存在的风险与对策

Risks in Construction Project Capital Management and Related Countermeasures

项目资金管理的好坏不仅是衡量企业财务管理水平的重要标志,而且直接影响到企业的经济效益。分析了建设项目市场化招标过程中存在的施工企业和供应商信誉参差不齐、施工企业外部环境承受能力差、工程款项支付与实际完成工程量不同步等带来的资金管理风险问题,从支付工程中标人履约保证金、项目工程保险、合同约定条款和工程进度确认流程等方面提出了防范资金管理风险的具体对策。

Being one of important standards measuring level of the enterprise ’ s financial management, project capital management can affect directly the enterprise ’ s economic benefits. However, some factors during project bidding including big differences of construction enterprises or suppliers in credibility, bad ability of construction enterprises in adapting external environment, out-sync between project payment and actual amount of construction work bring potential risks to enterprise ’ s capital management. To solve the problems above, the countermeasures involves project performance bond paid by winning bidder, project insurance, contract terms and project progress confirmation process are suggested.