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近几年,由于国家宏观调控政策和外部建筑市场的变化,加上建设单位B(T建设—移交)等模式在基础设施建设中采用范围的日趋扩大,以及通过降低工程款支付比例要求建筑企业垫资等“潜规则”的影响,国有建筑企业集团应收外欠工程款余额逐年攀升,已严重制约建筑企业正常的资金周转。面对新形势和新变化,创新应收外欠工程款的清收管理思路成为国有建筑企业集团当前和今后一段时间的新任务。笔者现结合工作实际,就本问题进行探讨。
In recent years, due to the changes in the national macro-control policies and the external construction market, coupled with the expansion of the scope of infrastructure construction such as construction unit B (T-construction-transfer) and the reduction of the payment proportion of construction funds, construction enterprises With the unspoken rules, the balance of receivables owed by state-owned construction enterprise groups has been rising year by year, which has severely restricted the normal capital turnover of construction enterprises. In the face of the new situation and new changes, the idea of collecting and collecting the receivables owed by engineering projects has become a new task now and for some time to come by state-owned construction enterprise groups. The author is combining the actual work to explore this issue.