施工企业结算工作的几点思考

Several Reflections on Settlement of Construction Enterprises

近年来由于经济形势复杂多变,企业面对的市场不确定性大大增加,使得原来就困难重重的工程结算变得更加步履维艰。结算周期长、造价争议大、资金回笼难,使企业面临的风险进一步放大。对施工企业来说,结算工作作为企业经济管理工作的最后一环,工程结算控制与否已日益成为公司能否取得效益并及时回笼资金的关键环节。从结算风险防范和结算问题对策两方面探讨如何做好结算工作,确保企业经济利益的实现。

In recent years, because of complex and changeable economic situation, enterprises face greatly increased market uncertainty, which makes project settlement beset with difficulties become more difficult. Long settlement period, much dispute over construction cost, and difficulty in withdrawal of funds further increases risks faced by enterprises. For a construction enterprise, settlement, as the last link of enterprise economic management, project settlement control has increasingly become a key link determining whether the enterprise can get benefits and timely withdraw funds. The article explores bow to ensure settlement from two aspects including pre-vention of settlement risks and solution to settlement problems, thus ensuring realiza-tion of economic benefits of the enterprise.