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建筑業(yè)企業(yè)項(xiàng)目全流程財(cái)務(wù)風(fēng)險(xiǎn)控制探討

發(fā)布時(shí)間:2018-05-30 15:08

  本文選題:建筑業(yè) + 企業(yè); 參考:《財(cái)會(huì)通訊》2013年11期


【摘要】:正建筑業(yè)是國(guó)民經(jīng)濟(jì)的重要物質(zhì)生產(chǎn)部門,建筑業(yè)企業(yè)主要的生產(chǎn)流程為投標(biāo)、施工和結(jié)算三個(gè)階段,與其他行業(yè)企業(yè)在生產(chǎn)模式上存在著顯著性的差異。另一方面,建筑業(yè)也是勞動(dòng)密集型和資金密集型企業(yè),存在著設(shè)計(jì)、施工和結(jié)算的變化與不確定性,資金周轉(zhuǎn)時(shí)間長(zhǎng),資金涉及面寬廣,使建筑業(yè)企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)不同于其他行業(yè)企業(yè)。本文擬以建筑行業(yè)在投標(biāo)、施工和結(jié)算三個(gè)階段的財(cái)
[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
【作者單位】: 九江學(xué)院;
【分類號(hào)】:F426.92;F406.72


本文編號(hào):1955736

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