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近些年,随着国家对铁路基础设施投资规模的加大,建筑行业获得了巨大的发展机遇,但在这种发展的背后,我们同时也关注到企业当前面临的挑战:由于国内建筑市场、法律环境不尽规范,业主受政府宏观调控影响普遍存在资金紧缺问题,同时大部分建筑企业由于处于乙方弱势地位,企业对“两金”(即应收款项和存货)的管控比较单调,“两金”规模呈现恶性膨胀趋势。企业“两金”规模居高,从表象上来看,表现为企业的资产配置不合理,资产负债率攀升;从更深层次来分析,“两金”占用时间过长,会降低企业的资金周转速度,资金存量下降,进而引发潜在的支付危机,加重企业的经营成本。为实现“两金”的有效管控,加快企业“两金”向现金流转变,降低企业的经营风险,本文将从清收清欠风险管控入手,探讨企业在管理中需要把握的工作要点,帮助企业构建完善的清收清欠风险管控体系,并通过具体案例,介绍企业清收清欠管控的具体实践,为铁路建筑企业做好清收清欠工作提供参考。
In recent years, with the increasing investment in railway infrastructure by the state, the construction industry has enjoyed tremendous opportunities for development. However, behind this development, we are also concerned about the current challenges facing enterprises: Due to the domestic construction market, The legal environment is not standardized and the owners are subject to the problem of shortage of funds due to the macroeconomic regulation and control of the government. At the same time, because most construction enterprises are in the weaker position of Party B, the enterprises are more monotonous in their control over the “two golds” (that is, receivables and inventories) , “Two gold ” scale presents a vicious expansion trend. Enterprises “two gold ” high-scale, from the appearance point of view, the performance of the company’s asset allocation is irrational, asset-liability ratio increased; from a deeper analysis, “two gold ” takes too long, will reduce the business The capital turnover rate, the decline in the stock of funds, thereby triggering a potential payment crisis, increasing business costs. In order to realize the effective management and control of “two golds”, speed up the transformation from “two golds” to the cash flow and reduce the operating risks of the enterprises, this article starts with the collection and settlement of risk control and delves into the management, Work points, to help enterprises to establish a sound system of clearing and settlement of risk management and control, and through specific cases, introduce the specific practice of clearing and settlement management of enterprises to provide a reference for railway construction enterprises to do a good job clearing and clearing work.