基于价值创造的施工企业资金自平衡管理应用研究

Application Research on Capital Self-balancing Mmanagement of Construction EnterprisesBased on Value Creation

近年来,施工企业外部受到宏观经济下行、业主单位投资不到位、合同付款条件苛刻等因素的影响,同时内部管理粗放未得到根本性改善,企业资金高度紧张。部分企业日常生产经营高度依赖外部借款和金融工具,极大的增加了企业资金成本和债务风险。作者在对施工企业资金管理困境深入分析的基础上,提出了基于价值创造的资金自平衡管理思路,阐述了其实施意义和主要做法,为施工企业提升资金管理水平、实现资金自平衡提供了一种有效的管理举措。

In recent years,the outside of construction enterprises has been affected by factors such as macroeconomic downturn,inadequate investment by owners,and harsh contract payment conditions.At the same time,extensive internal management has not been fundamentally improved,and corporate funds are highly stressed.The daily production and operation of some enterprises are highly dependent on external borrowing and financial instruments,which greatly increases the capital cost and debt risk of the enterprise.On the basis of in-depth analysis of the capital management dilemma of construction enterprises,the author puts forward the idea of capital self-balancing management based on value creation,expounds its implementation significance and main methods,and provides a guide for construction enterprises to improve capital management level and realize capital self-balancing.an effective management measure.