优化高速公路建设项目资金控制管理策略探讨  

Optimization of Funds Control and Management in Highway Projects

作　　者：杨贞 徐燕雯[2] YANG Zhen;XU Yan-wen(Wuhan Transportation Engineering Construction Investment Group Co.,Ltd.,Wuhan 410005)

机构地区：[1]武汉交通工程建设投资集团有限公司 [2]江汉大学商学院

出　　处：《财务与金融》2021年第3期47-52,共6页Accounting and Finance

摘　　要：为使高速公路建设项目取得良好的经济效益和社会效益,进一步加强高速公路建设资金的控制与管理具有十分重要的意义。本文从高速公路建设项目资金控制管理的重要性出发,分析了高速公路建设项目资金控制管理中有待优化的问题,并从高速公路建设前期资金筹集控制管理、实施阶段资金控制、资金预算管理、工程计量支付过程中资金流转的全程控制、合同履约及建设资金专项检查、农民工工资支付管理、高速公路竣工阶段资金清理和结转环节资金控制管理等几个方面,提出了优化高速公路建设项目资金控制管理工作具体可行的措施。It is of great significance to further reinforce funds control and management to achieve best society and economy benefits in highway construction.In this paper,the importance of funds control and management of highway construction is described,some problems which should be optimized are analyzed as well.Several feasibility measurements to optimize funds control and management in highway projects are proposed from earlier stage,implementation phase,capital budget,whole process control of funds payment current,special examination of funds matching with contract performance,payment managements of peasant-workers salary,capital settlement of completion acceptance and carry-over.

关 键 词：高速公路项目 资金控制管理 优化措施 

分 类 号：F230[经济管理—会计学]