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工程项目总承包模式是指业主与具有丰富施工管理经验的承包商或联合体签订施工项目总承包协议,由承包商或联合体负责整个项目的施工组织与管理的发包模式。总承包企业通过为业主提供实施工程项目服务(包括工程承包和项目管理服务)而获取经营收入,业务范围包括项目前期咨询、设计、施工、试运行、工程总承包或项目管理承包(PMC)、项目管理服务等,覆盖工程项目建设的全过程,但在过程中存在一定的财务风险。笔者结合自身在建筑施工企业从事财务管理多年的工作实践,现就工程承包所涉及财务风险及防范对策进行探讨。
Project general contracting model refers to the contractor or consortium with rich experience in construction management. The contractor or consortium is responsible for contracting or consorting construction projects. The contractor or consortium is responsible for the contracting mode of construction and management of the entire project. The general contracting business derives operating income from the provision of project services (including project contracting and project management services) to the owners. The scope of business includes pre-project consultation, design, construction, commissioning, general contracting or project management contracting (PMC) Project management services, covering the entire process of construction projects, but in the process there is a certain degree of financial risk. The author combines his own work in the construction enterprises engaged in financial management for many years, now on the financial risks involved in project contracting and preventive measures to explore.