摘要
在业财融合视角下,从信息孤岛、收入成本配比异常、预算控制不到位和税务风险方面剖析设计企业在EPC项目管理中存在的问题,提出打破业财信息壁垒、提高收入成本的匹配度、实施项目预算和资金计划双线控制以及税收筹划等解决对策,为业财融合趋势下设计企业EPC项目管理提供参考。
From the perspective of industry and finance integration,this paper analyzes the problems of design enterprise in EPC project management from the aspects of information islands,abnormal income-cost ratios,inadequate budget control,and tax risks.Then,proposes some solutions from the aspects of breaking the information barrier,improving the matching degree of revenue and cost,implementing dual-line control of project budget and funding plan,and tax planning,in order to provide reference for the design enterprise EPC project management under the trend of industry and finance integration.
作者
欧阳湘萍
卢欣艺
OUYANG Xiangping;LU Xinyi(Guangxi Communications Design Group Co.,Ltd,Nanning 530029,China)
出处
《建筑经济》
北大核心
2021年第3期25-28,共4页
Construction Economy
关键词
设计企业
EPC
业财融合
管理效率
design enterprise
EPC
integration of industry and finance
management efficiency