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项目承包工程的资金(指流动资金)运动牵引着整个工程从始至终,渗透到各个角落,因而构成了工程总控制系统的一个极为重要的资金控制系统。 当前,由于流动资金来源不足和占用过量而造成的资金紧张状况,一直在困绕着施工企业,影响其生产正常运行和经济效益提高。为了确保承包工程的资金血液畅通无塞,从根本上缓解资金紧张问题,促进流动资金周转向良性循环,笔者认为应该从以下几方面加强控制。 (一)加强财务管理,提高对资金的控制、监督与考核手段。 财务部门要积极参与承包工程的投标及工程管理活动,以事实为根据,合同为准绳,充分盘活资金。
Project contracting project funds (refers to liquidity) Movement traction throughout the project from start to finish, infiltrated into every corner, thus constituting the project total control system is an extremely important financial control system. At present, due to insufficient liquidity sources and over-utilization of funds caused by the tight conditions, has been trapped around the construction enterprises, affecting their normal production and economic efficiency. In order to ensure that the capital of the contracted projects is free of congestion and blood and to fundamentally alleviate the problem of capital shortage and promote the circulation of working capital to a virtuous circle, the author believes that we should strengthen control over the following aspects. (A) to strengthen financial management, improve the control of funds, supervision and assessment tools. Financial departments should actively participate in bidding for project contracting and project management activities, based on the facts and the contract as the criterion, and fully activate the funds.