摘要
保障性住房项目建设过程中需要的资金量比较大,质量要求高,财务风险比较高,尤其是2020年新冠肺炎疫情的爆发,加大了保障性住房项目建设的风险。论文立足于新冠肺炎疫情环境下保障性住房项目财务风险管理的特点,阐述保障性住房项目所存在的财务风险,最后提出控制保障性住房项目财务风险的具体对策。
The construction of indemnificatory housing projects requires a large amount of capital,high quality requirements and high financial risks.In particular,the outbreak of COVID-19 in 2020 increases the risk of indemnificatory housing projects.Based on the characteristics of financial risk management of indemnificatory housing projects under the COVID-19 epidemic environment,this paper elaborates the financial risks existing in indemnificatory housing projects,and finally puts forward specific countermeasures to control the financial risks of indemnificatory housing projects.
作者
张艳君
张祥竞
ZHANG Yan-jun;ZHANG Xiang-jing(Tangshan Indemnificatory Housing Project Investment Construction Co.Ltd.,Tangshan 063000,China;Hebei University of Chinese Medicine,Shijiazhuang 050200,China)
出处
《中小企业管理与科技》
2021年第8期86-87,共2页
Management & Technology of SME
关键词
保障性住房
财务风险
内部控制
indemnificatory housing
financial risk
internal control