合同付款条件对国际工程项目承包商财务状况的影响  

Impacts of Payment Terms on Contractor's Financial Status of International EPC Projects

作　　者：张智慧[1] 关军[1] 张晓富 高勋[2] 

机构地区：[1]清华大学建设管理系,北京100084 [2]中国建筑股份有限公司海外事业部,北京100125

出　　处：《工程管理学报》2014年第4期1-5,共5页Journal of Engineering Management

基　　金：国家自然科学基金项目(70971075)

摘　　要：合同付款条件对国际工程项目承包商财务具有重要影响。尽管承包商能够定性识别合同付款条件是否对本方有利,但并不能仅凭定性判断而获知其对资金压力和盈利水平的具体影响。为帮助承包商在合同谈判中能正确决策合同付款条件,在分析国际工程项目合同付款条件内容与性质的基础上,提出了定量分析合同付款条件对承包商现金流和财务影响的模型。以非洲某EPC道路工程为案例,假设了不同进度付款方式和预付款比例所构成的6种合同付款条件组合,分析了合同付款条件对现金流入、现金支出、垫资成本和盈利水平的影响,识别了不可接受的合同付款条件,为承包商正确决策提供了支持。Payment terms have impacts on the contractor’s financial condition of international construction projects. Although contractors can qualitatively identify whether a given payment term is advantageous to gain profit,they do not have enough knowledge about the quantitative effects on financial pressure and profit only through qualitative judgment,thus affecting their decision-making. In order to help the contractors reasonably make decision in the process of negotiation on payment terms,a quantitative analyzing model of impacts of payment terms on cash flow and the contractor’s financial condition was built. taking a road engineering EPC project in Africa as an example,six advance payment terms combination from different progress payment ways and advance payment proportion were assumed,and the quantitative impacts of each payment conditions combination on cash inflow,cash outflow,the cost of contracting with fund,and profit were analyzed.Then the unacceptable contract payment conditions were identified,which could support the decision-making of contractors in the process of negotiation on payment terms.

关 键 词：国际工程项目 合同付款条件 现金流 预付款条件 

分 类 号：TU723.1[建筑科学—建筑技术科学]