简论基建央企“两金”压降的重要性及对策

Significance and Countermeasures to Decrease of Accounts Receivable and Inventory of State-Owned Enterprises in Infrastructure Construction Industry

受国内经济环境影响,新时期的央企集团建筑公司在寻求发展的同时,“两金”规模占比不断扩大,对企业的健康发展造成了一定的制约。央企集团建筑公司如何进一步加强“两金”管控,优化资产负债结构,是提升企业经济效益和市场竞争力的关键。本文首先明确了“两金”的内涵,基于“两金”压降视角下央企集团建筑公司的特性对“两金”压降的重要性进行梳理,分析了“两金”压降的现状及存在的问题,并有针对性地提出了加强中央企业“两金”管控的方法与措施,旨在为探索高效管理“两金”、实现高质量发展建言献策。

Being influenced by China domestic economic environment,state-owned construction enterprises encounter the constant growth of accounts receivable and inventory ratio while seeking developing opportunities,which restricts the healthy progress of the enterprises to a certain extent.Therefore,the key to improve the enterprises’benefits and market competitiveness includes the strict control of the proportion of accounts receivable and inventory,the structural optimization of assets and liabilities.Firstly the concepts of accounts receivable and inventory are defined,and then the characteristics of state-owned construction enterprises are of great importance in the decrease of accounts receivable and inventory.Furthermore,the status and existing problems of the above two issues are analyzed,finally the related methods and countermeasures are put forward in order to achieve high-quality development through exploring efficient management system.