摘要
在建筑工程施工过程中,工程进度款的支付一般要经历施工、验收、结算、支付4个步骤;另外,业主会依据合同约定扣留一定比例的保证金,在达到合同约定条件后予以返还。这就导致施工企业在项目实施的过程中,较长时间内较大金额应收账款的挂账,同时因部分项目工期较长,工程进度款支付及扣留保证金返还均受到业主的资金充裕度及持续性影响。对应收账款风险管理现状进行分析,提出了加强应收账款风险管理的对策建议。
In the construction process of a building project,the payment of progress payment generally involves four steps:construction,acceptance,settlement,and payment.In addition,the owner will withhold a certain proportion of the deposit according to the contract agreement and return it after meeting the conditions stipulated in the contract.It leads to the construction enterprise having a large amount of accounts receivable suspended for a long period of time during the project implementation process.At the same time,due to the long construction period of some projects,the payment of project progress payments and the retention of deposit refunds are both affected by the owner's financial adequacy and sustainability.This paper analyzes the current situation of accounts receivable risk management and proposes countermeasures and suggestions to strengthen accounts receivable risk management.
作者
禄文龙
郑彦静
LU Wen-long;ZHENG Yan-jing(POWERCHINA SINOHYDRO ENGINEERING BUREAU 14 CO.,LTD.,Kunming 650041,China)
出处
《云南水力发电》
2023年第8期213-215,共3页
Yunnan Water Power
关键词
建筑施工企业
应收账款
支付
清欠
construction enterprise
accounts receivable
payment
clear up defaults
作者简介
禄文龙(1991-),男,甘肃正宁人,助理工程师,主要从事建筑工程项目合同管理工作。
