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当前,不少国有大中型施工企业在施工产值逐年上升的同时,也面临着拖欠工程款逐年上升的困境。因此,如何减少工程拖欠款的数额和比例,降低企业的经营、财务风险,已成为企业再发展的当务之急。 一、拖欠工程款产生的原因 1.拖欠工程款的外部原因,主要是: (1) 建设单位投资有缺口; (2) 重复建设、盲目建设,造成项目建成后不能及时产生效益,甚至投产不久就面临破产; (3) 有些项目属政府行为的献礼工程,缺资金而又强行上马施工; (4) 国家对建筑市场周期性过热进行的
At present, many state-owned large and medium-sized construction enterprises are facing the year-on-year rise in the arrears of construction money while their production value is rising year by year. Therefore, how to reduce the amount and proportion of arrears of the project and reduce the company’s business and financial risks has become an urgent task for the redevelopment of the company. I. Reasons for defaulting on construction costs 1. The external causes of defaulting on construction costs are mainly: (1) There is a gap in the investment of the construction unit; (2) Duplicate construction and blind construction cause the project to be unable to produce benefits in time after the completion of the project, and even put into production soon. It is facing bankruptcy; (3) Some projects are government-sponsored projects that lack funds and are forcibly launched; (4) The state’s periodic overheating of the construction market