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资金管理是企业管理活动的重要组成部分,对建筑企业而言,资金是进行完成工程项目的前提和价值基础,也是建筑企业集团业务发展的重要驱动因素。有效的资金控制和管理,可以提高经营效益,降低经营管理成本,因此建筑企业应将资金作为企业经营的重点,加强资金的控制和管理的能力。当前国家“营改增”政策的实施,对建筑企业资金管理活动产生了重要影响,文章分析了建筑企业资金管理特点,指出了资金内控管理存在的问题,结合“营改增”对建筑企业产生的影响,提出了加强建筑企业资金内控管理的措施。
Capital management is an important part of business management activities. For construction enterprises, capital is the prerequisite and value basis for the completion of construction projects and is also an important driving factor for the business development of construction enterprise groups. Effective control and management of funds can improve operating efficiency and reduce operating and management costs. Therefore, construction enterprises should focus their funds on their business operations and enhance their ability to control and manage their funds. At present, the implementation of the policy of “increasing business and increasing business” has an important impact on the capital management activities of construction enterprises. The article analyzes the characteristics of capital management in construction enterprises, points out the problems existing in the internal control of capital funds, The impact on construction enterprises, put forward measures to strengthen internal control of construction enterprises funds.