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随着建筑企业的经营规模不断扩大,加之建筑工程具备投资大、建设周期长、不确定因素多等特点,无疑使建筑企业面临越来越大的财务风险,若处理不当势必会威胁到建筑企业的正常运营,为企业带来巨大的经济损失。所以,财务风险管理已经成为建筑企业财务管理的重中之重。基于此点,本文从建筑工程施工前期、施工阶段以及竣工决算结算阶段三个方面对财务风险管理及实施进行简析。
With the continuous expansion of the scale of construction enterprises, coupled with the construction of large investment, long construction period, many uncertainties and other characteristics, construction companies will undoubtedly make more and more financial risks, if handled properly is bound to threaten construction companies The normal operation, for the enterprise to bring huge economic losses. Therefore, financial risk management has become the top priority of financial management of construction enterprises. Based on this point, this article analyzes the financial risk management and implementation from three aspects: pre-construction, construction and final settlement.