建筑施工企业“两金”管控与治理研究  

Research on the Control and Governance of "Two Types of Funds" in Construction Enterprises

作　　者：霍彦恒 Huo Yanheng(Beijing Electrification Engineering Co.Ltd.of China Railway Electrification Bureau Group Co.Ltd.,Beijing 100166,China)

机构地区：[1]中铁电气化局集团北京电气化工程有限公司,北京100166

出　　处：《工程造价管理》2025年第2期22-26,共5页Engineering Cost Management

摘　　要：有效压降“两金”是贯彻党中央、国务院关于国有企业降杠杆减负债的决策,也是优化国有资产结构的重要内容。近年来国有建筑施工企业在发展壮大的同时,部分企业存在两金增长较快,现金流紧张,两金压降困难的情况。文章以中国建筑、中国中铁、中国铁建三家大型上市国有建筑施工企业两金现状,从进度款支付、结算周期、计量规则等方面分析成因,并提出对策,助推国有企业高质量发展。Effectively reducing the "two types of funds" is an important measure to implement the decisions of the CPC Central Committee and the State Council on reducing the leverage and debt of state-owned enterprises and optimizing the structure of state-owned assets.In recent years,while state-owned construction enterprises have been growing and expanding,some of them have seen a relatively rapid increase in the "two types of funds",tight cash flow,and difficulties in reducing the "two types of funds".This article analyzes the current situation of the "two types of funds" of three large listed central construction enterprises,namely China State Construction Engineering Corporation,China Railway Engineering Group Co.Ltd.,and China Railway Construction Corporation Limited,explores the causes from aspects such as progress payment,settlement cycle,and measurement rules,and puts forward countermeasures to promote the high-quality development of state-owned enterprises.

关 键 词：建筑施工企业 两金管控 压降 进度款支付 结算周期 

分 类 号：F426[经济管理—产业经济] TU-9[建筑科学]