建筑企业工程项目财务管控问题实证分析——基于辽宁老工业基地冶金建筑企业的视角  

Empirical analysis of construction enterprises' engineering projects financial management problems——Based on the perspective of metallurgical construction enterprises in Liaoning old industrial base

作　　者：倪晓丹 NI Xiaodan(School of Business,Anshan Normal University,Anshan Liaoning 114007,China)

机构地区：[1]鞍山师范学院商学院,辽宁鞍山114007

出　　处：《鞍山师范学院学报》2018年第5期19-23,共5页Journal of Anshan Normal University

摘　　要：随着我国经济发展速度的放缓,与国家经济发展息息相关的建筑行业面临利润率降低、盈利水平下降的局面。为求得在新的市场环境中健康、稳定的发展,建筑企业必须充分认识到在工程项目财务管控中存在的不足,才能在产业调整中立于不败之地。通过对辽宁省冶金建筑企业的实地调研,分析工程项目在准则运用、项目经理负责制、预算管理等财务管控方面存在的问题,提出相应的解决措施。With the national economic slowdown,the construction industry,which is closely related to our country’s economic development,is faced with lower profits.To seek healthy and stable development in the new market,enterprises in construction should be aware of their deficiency in the control of industry projects and financial management.Based on field research in metallurgical and construction enterprises in Liaoning province,the paper analyzes their problems in different aspects such as principle manipulation,project manager responsibility system,budget management and so on.Corresponding solutions are also proposed in the paper.

关 键 词：财务管控 项目经理负责制 预算 内部审计 

分 类 号：F275[经济管理—企业管理]