浅议EPC总承包项目的财务风险管理

Elementary Discussion on Financial Risk Management of EPC General Contract Project

EPC总承包项目管理模式是业主与总承包商签订工程总承包合同,即业主将建设工程发包给总承包单位,由总承包单位负责整个建设工程的设计、采购、施工,并对所承包的建设工程的质量、安全、工期、造价等全面负责,最终能够向业主提供一个符合合同规定、满足使用功能、具备使用条件并竣工验收合格的建设工程承包模式。由于这种模式能够给业主带来出色的综合服务功能,近年来国内建造市场已越来越多地采用这一模式。但在项目实际运营过程中,由于项目管理人员的项目管理能力、资金管控能力、成本控制能力不尽相同,往往导致项目的获利能力不同。在这一领域如何发挥财务人员的职能,进行有效的财务风险管理,提高项目的获利能力已成为EPC项目管理的一个重要方面。该文结合实际工作经验通过对项目财务管理工作中可能存在的风险进行分析,探讨EPC总承包模式下财务风险管理思路和方法,可供同行商榷。

EPC general contract project management mode is the mode of the general engineering contract singed by the owner and the general contractor,i.e.the owner contracts the construction project to the general contracting unit,the general contracting unit is responsible for the design,purchase and construction of the whole construction project,and has the full responsibility for the quality,security,project period,construction cost and etc.of the contracted construction project,and finally the general contracting unit can provide a construction project conforming to the contract stipulation,satisfying the service function,possessing the service conditions and qualifying the completion,test and acceptance.In recent years,this mode has been more and more used in the building market in China because of this mode able to bring the owner the excellently comprehensive service functions.In the practical operation of project,the profit making abilities of project are often different because of the different project management capacities,fund management control capacities and cost control capacities of the project management members.How to play the function of financial personnel,to efficiently carry out the financial risk management and to improve the profit making ability of project has become an important aspect of EPC project management.The article analyzes the risks possibly existing in the financial management of project according to the practical engineering experience,and discusses the thought and method of financial risk management under the EPC general contracting mode,which can be refereed for the other financial personnel.