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基于业财融合视角下的建筑企业财务管理转型探究 被引量:16

Research on the Financial Management Transformation of Construction Enterprises from the Perspective of Industry and Finance Integration
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摘要 在当前企业财务管理模式的革新中,最主要的发展趋势之一是业财融合。对建筑施工企业而言,由于其行业的特殊性,导致建筑施工企业管理者需要考虑如何加强业财融合,从而促进财务转型的重要问题。因此,有效融合建筑施工企业的业务和财务,不仅能够深入分析施工管理中的项目预算,实现项目成本的合理控制,还能通过对项目相关绩效指标进行客观评价,实现建筑施工企业对施工项目实施精细化管理的目标,从而提高项目管理效率,实现建筑公司企业价值最大化。基于此,本文主要分析了基于业财融合视角下建筑施工企业财务管理在转型升级道路上遇到的问题,并探索促进建筑施工企业财务管理转型升级的有效路径。 In the current innovation of enterprises financial management models,one of the most important development trends is the integration of industry and finance.As far as construction companies are concerned,due to the particularity of their industries,managers of construction companies need to consider how to strengthen the integration of business and finances to promote financial transformation.Therefore,the effective integration of the business and finances of construction companies can not only analyze the project budget in construction management in depth,and achieve reasonable control of project costs,but also realize the implementation of construction projects by construction companies through objective evaluation of project-related performance indicators.The goal of refined management is to improve project management efficiency and maximize the corporate value of construction companies.Based on this,this article mainly analyzes the financial management of construction enterprises in the perspective of financial integration in the transformation and upgrading of the road,and explore an effective way to promote the transformation and upgrading of financial management of construction enterprises.
作者 薛聿明 XUE Yu-ming
出处 《当代会计》 2020年第18期55-57,共3页 Contemporary Accounting
关键词 业财融合 建筑企业 财务管理转型 Business-Finance Integration Construction Enterprises Financial Management Transformation
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