施工项目部“两金”风险及管理措施  

Risk and Management Measures for"Two Funds"of Construction Project Department

作　　者：吴菊民 张清清 WU Ju-min;ZHANG Qing-qing(POWERCHINA SINOHYDRO ENGINEERING BUREAU 14 CO.,LTD.,Kunming 650041,China)

机构地区：[1]中国水利水电第十四工程局有限公司,云南昆明650041

出　　处：《云南水力发电》2023年第8期216-218,共3页Yunnan Water Power

摘　　要：目前“两金”管理在项目部经营业绩考核中占比较高,有与营业收入、利润总额等指标类似的考核指标。项目部需坚持源头控制、过程控制、事后控制的闭环管理,坚持“两金”压降与市场营销相结合,坚持“两金”压降与经营管理相结合,坚持“两金”压降与项目收尾相结合,坚持突出重点,健全工作体系、明确责任目标、落实责任目标,加快推进“两金”压降工作,持续提高项目部财务资源利用效率,更有效的防范化解流动性风险,更好的促进项目部实现高质量发展,达到经营责任书约定的经营指标。At present,the"two funds"management accounts for a relatively high proportion in the business performance evaluation of the project department,with similar evaluation indicators such as operating income and total profit.The project department needs to adhere to closed-loop management of source control,process control,and post control,combining the"two funds"pressure drop with marketing,business management,and project closure,highlighting key points,improving work systems,clarifying responsibility goals,and implementing responsibility goals.It is necessary to accelerate the pressure reduction of"two funds",continue to improve the efficiency of the project department's financial resources utilization,more effectively prevent and resolve Liquidity risk,better promote the project department to achieve high-quality development,and achieve the business indicators agreed in the business responsibility letter.

关 键 词：应收款项 未完施工 经营管理 压降措施 

分 类 号：TU723[建筑科学—建筑技术科学]