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建筑施工合同在建筑施工中发挥重要的作用,是缔约双方明确法律关系和一切权利与责任关系的基础,是业主和承包商在实施合同中的一切活动的主要依据。施工企业在发展过程中不可避免地要面临各种财务风险,如何正确认识并有效防范和控制财务风险,减小或避免财务风险给企业带来的损失,是施工企业亟待解决的问题。从当前施工企业转变管理理念,促进管理水平的全面提升的视角进行剖析,探讨了在剩余合同额的管理和支配上引发的问题,提出了合理管控剩余合同额的相关措施。
The construction contract plays an important role in the construction of the building. It is the basis for the parties to clear the legal relationship and all the rights and responsibilities. It is the main basis for the owners and contractors to carry out all the activities in the contract. Construction enterprises inevitably face various financial risks during their development. How to correctly understand and effectively prevent and control financial risks and how to reduce or avoid the financial risks brought to them is a pressing issue for construction enterprises. From the perspective of changing the management concept and promoting the overall improvement of the management level, this paper explores the problems raised in the management and dominance of the remaining contract amount and puts forward the relevant measures for the reasonable control of the remaining contract amount.