建筑业企业项目全流程财务风险控制探讨

发布时间：2018-05-30 15:08

  本文选题：建筑业 + 企业　； 参考：《财会通讯》2013年11期

【摘要】：正建筑业是国民经济的重要物质生产部门,建筑业企业主要的生产流程为投标、施工和结算三个阶段,与其他行业企业在生产模式上存在着显著性的差异。另一方面,建筑业也是劳动密集型和资金密集型企业,存在着设计、施工和结算的变化与不确定性,资金周转时间长,资金涉及面宽广,使建筑业企业的财务风险不同于其他行业企业。本文拟以建筑行业在投标、施工和结算三个阶段的财
[Abstract]:The construction industry is an important material production department of the national economy. The main production process of the construction industry is three stages: bidding, construction and settlement, and there are significant differences between the construction industry and other enterprises in the production mode. On the other hand, the construction industry is also labor-intensive and capital-intensive. There are changes and uncertainties in design, construction and settlement. The financial risk of construction enterprises is different from that of other industries. This paper intends to use the construction industry in the bidding, construction and settlement of the three stages of the financial
【作者单位】： 九江学院;
【分类号】：F426.92;F406.72
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本文编号：1955736