建筑施工企业强化“两金”管控的重点与保障措施研究

Research on the focus and safeguard measures of strengthening the control of“two gold”

近年来,由于受到外部环境的冲击,我国建筑施工企业面临严峻的挑战,整体呈现向下的发展趋势。部分企业在发展中,往往对精细化管理质量重视程度不够,导致应收账款回收困难、存货积压过多等问题频发,进而造成经营质量持续下降,最终对整体运营产生严重冲击。因此,这些企业需要调整战略,加强内部管理和风险控制,以提升经营质量,实现稳健发展。文章从建筑施工企业“两金”概述入手,分析了建筑施工企业“两金”管控的现实意义与管控重点,结合企业实务指出了完善建筑施工企业“两金”管控工作保障措施,旨在加强存货和应收账款(简称“两金”)源头管理,减少占用资金,降低存货积压,提高资产运营质量,推动企业高质量发展。

In recent years,due to the impact of external environment,construction enterprises in China have faced severe challenges.It's overalldevelopment has shown a downward trend.Many enterprises,in the process of developing,often do not attach great importance to refined management and quality requirements,leading to frequent problems such as difficulty in recovering accounts receivable and excessive inventory backlog,which in turn leads to a continuous decline in business quality and ultimately has a serious impact on overall operations.Therefore,these enterprises need to adjust their strategies,strengthen internal management and risk control,in order to improve business quality and achieve stable development.This article starts with an overview of the“two funds”of construction enterprises,analyzes the practical significance and key control points of the“two funds”control of construction enterprises,and points out the guarantee measures for improving the“two funds”control of construction enterprises based on enterprise practice.The aim is to strengthen the source management of inventory and accounts receivable(referred to as“two funds”),reduce capital occupation,reduce inventory backlog,improve asset operation quality,and promote high-quality development of enterprises.