施工企业加强资金管理 减少财务风险的对策

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LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization施工企业加强资金管理减少财务风险的对策
发表时间：2010-11-11来源：《魅力中国》2010年8月第3期供稿作者：都经国
[导读]“钱不是万能的，但没钱是万万不能的”，资金在现实生活中的地位和作用被这句话描述得淋漓尽致
都经国（河南煤业化工集团焦煤公司财务处河南焦作）中图分类号：F275.1文献标识码：A
正如一句俗话所说：“钱不是万能的，但没钱是万万不能的”，资金在现实生活中的地位和作用被这句话描述得淋漓尽致。对于企业来说，资金就如同其血脉,是企业生存发展的前提,也是企业财务管理的集中表现,资金管理更是现代企业管理的一项重要内容。围绕企业生存、发展、盈利的很多问题都和资金管理相关,资金管理作为企业财务管理的中心,是一项必须常抓不懈的工作,资金管理的好坏，不仅是衡量一个企业财务管理水平的重要标志,而且直接影响到一个企业的经济效益,甚至关系到企业的生存与发展。
近年来,由于建筑市场的竞争日趋激烈,工程垫资、压价已成为建筑市场的普遍现象,拖欠工程款的现象屡见不鲜,资金紧张的矛盾日益突出,严重制约了施工企业的生存和发展,削弱了施工企业的市场竞争力。施工企业工程项目干的越多,摊子铺的越大,工程垫资和工程款拖欠额度就越大、资金紧张的压力也就越大,从而使企业逐步陷入资金紧张的窘境。如何摆脱这种窘境,减少施工企业的财务风险呢?要解决问题，必须搞清其成因，才能对症下药。一、造成施工企业资金紧张与财务风险的原因分析1.工程垫资与工程拖欠款较大
近年来,随着建筑市场施工队伍的急剧膨胀,僧多粥少,竞争日趋激烈。施工企业为了生存,急于承揽施工任务,而业主则利用施工企业有标就投的急切心态,在工程发包时,提出一些不利于施工企业的要求,将资金不足的矛盾和风险转嫁给施工企业,垫资成为签订工程承包合同和考查施工队伍实力的重要条件。不少施工企业工程项目都是按此“游戏规则”得到的,由此患上了“资金紧张症”。企业一旦为工程垫资,则会身不由己,要么丧失垫付资金应获取的收益而承担
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand
LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization垫资损失,要么不得不硬着头皮继续垫资，将工程干下去，最后垫资款很可能变成拖欠款。摆脱不了垫资的困境,就难解除拖欠压力，并给施工企业带来财务风险。
2．资金管理水平低、使用效益差
尽管不少公司制订了资金使用计划和各项费用开支计划,但由于建筑工程的施工特点,跨地域广、战线长,公司对项目部控制能力弱,财务和资金计划脱节,导致计划的可操作性差。有的甚至将计划束之高阁,形成计划与实际严重脱节,影响资金的正常周转。形成这种状况的原因有两个方面。一方面是客观上受市场等因素影响,有意想不到但又必须支出的项目,增加了实际开支。另一方面是主观上一些企业领导和管理人员没有切实有效地抓好计划控制这一关键环节。主要表现在:
(1盲目投资固定资产。为了显示企业的实力和抢工期,盲目购置专项设备,超过了企业的资金承受能力;或迫于形势和生存发展需要,为承揽一些“高、难、精”的工程项目,不顾企业实际、购置不适合专业发展的专用设备。我就亲眼目睹一家建筑施工企业因为承接一个工程项目,没有进行可行性论证,就盲目购置专用设备,虽然工程项目因此如期完成,但后来为此专门购置的设备一直闲置,最终不得不折价处理,以缓解资金紧张压力。
(2管理费等非生产性开支加大。由于建筑市场竞争激烈,各个标段的细分,导致跟踪信息费、差旅费、招待费等非生产性开支逐年上升,管理成本逐年加大。一些公司在管理上过分强调专业化,搞专业化协作,导致工程项目非生产性开支加大,降低了施工项目的利润。
(3银行账户多,资金分散。不少公司鉴于建筑工程施工项目“点多线长”,为了工作方便,上一个项目就开一个银行账户,有的甚至一个单位多头开户,致使资金分流沉淀,造成浪费。
(4备用金管理不善。备用金管理作为资金管理的一个组成部分往往被人忽视,有的甚至不把它纳入资金管理的范畴,致使备用金余额过大,有的个人借款高达几十万元,给企业资金紧张增添了压力。
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization
(5工程结算迟缓。建筑企业由于流动施工的特点,工程项目跨地域、周期长,以及人为因素,造成工程结算久拖不决,企业的债权难以确认,形成拖欠工程款。
(6材料采购与管理不善,影响企业资金使用效率和成本控制。一般情况下,材料费占工程造价的60%-70%,材料采购与管理很大程度上决定了工程效益。一些工程项目施工不能合理利用供应商的资源、减少资金占用。还有的工程施工缺乏科学组织,盲目采购,资金占用过大。二、施工企业防范财务风险的对策
资金管理的目标是维持企业正常运转，保证支付能力和偿债能力,提高资金使用效益。针对以上施工企业资金紧张与财务风险原因的分析,提出对策如下：
1.自上而下逐级编制资金预算。各职能部门收集整理,确定本部门及所属单位的资金预算,改以往的“先用后算”为“先算后用”。2.执行严密的预算调整程序。各级预算一经确定,不得随意更改,特殊原因必须调整的,遵循严密的审批制度。
3.建立严格的监督、考核制度。资金管理实质是对各个环节现金流的监督与控制,对现金流采用预算管理和定额考核,实行动态监控。在编制资金预算时,本着轻重缓急的原则,将营运资金区分为生产经营资金和非生产经营资金，保证生产经营资金供应,压缩非生产经营开支。
4.加强资金周转各环节的可控性，这是对推行全面预算管理的补充。企业应树立“钱流到哪里、监控就紧跟到哪里”的观念,将现金流量管理贯穿于各个环节,高度重视支付风险。严把现金流量的出入关口,对经营活动、投资活动和筹资活动各个环节产生的现金流量进行严格管理。5.从技术手段上,灵活运用资金结算工具,提高资金使用效果
建筑施工企业应立足工程项目高度分散的现实,适时建立资金集中控制管理制度,目的是充分发挥资金的效用,让资金更快周转,积极规避财务风险，具体手段如下:
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization(1建立、完善内部结算中心制度,实施资金的集中管理,及时调剂余缺。建立结算中心制度,严格控制多头开户和资金账外循环,实现内部资金的集中管理、统一调度和有效监控,对分支机构做到“你的钱,我看着你花”。结算中心一个口径对银行,下属单位除保留日常必备的费用账户外,统一在结算中心开设结算账户,发挥结算中心汇集内部资金作用。
(2与银行协作,实施“网上银行”结算方式。“网上银行”可将本系统的资金高度集中,把各分支机构在各地的资金汇兑业务虚拟在一个总账户下运行,减少跨省同行资金调度,减少提前汇到异地银行的沉淀资金。还能及时提供资金动态和存量,利于资金决策,能加强对资金的统一调度和调剂能力,从而降低财务风险。
(3加强项目的流动资金审核工作，提高资金使用效率,同时防止项目资金被侵吞和挪用。
6.从经营理念上,瞄准目标市场,找准市场定位,强化全员参与的成本管理意识。资金管理的范畴涉及企业方方面面,在经营理念上,企业必须细分市场,找准自己的市场定位,科学合理地筛选投标项目,而不是饥不择食,不分良莠,有项目就跟踪,见标就投。要树立财务风险观念,企业建立合同洽谈权、审查权、批准权制度,规范工程合同,维护企业利益。另一方面要从支出上加强控制,中标的项目必须强化全员、全方位的成本控制,努力消灭亏损项目,配合以上各项措施走精细化管理的路子。
综上所述,施工企业要适应市场竞争,就必须不断提升自身的实力,保证企业资金流的良性循环。强化全员参与的成本管理,降低材料损耗。及时清理备用金,以减少资金占用;严格控制项目资金在非生产性消费方面的支出。贯彻落实“以财务管理为中心,以现金流量为核心,以项目成本为重点,以会计核算监控考核为基础,以信息网络电算化为手段”的财务管理总体要求,在资金管理上建立一套行之有效的管理制度,从完善机制、健全制度入手,努力使资金运动的各个环节处于可控状态,优化资金结构,盘活沉淀资金,加大监控力度,规避资金风险,提高财务管理水平。
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization
施工企业经营风险控制
上海交通大学EMBA研究生深圳市金众集团公司总经理冯向东
当前，建筑市场竞争极近惨烈，施工企业面临着日益增大的经营风险。树立风险观念，建立和完善风险机制，加强风险防范，已成为施工企业强化经营管理，提高经济效益，进一步增强市场竞争能力的重要内容。
施工企业经营风险的主要表现
随着我国加入WTO，国内建筑市场的进一步放开，国有建筑施工企业正面临着许多方面的经营风险。总体来看，经营风险主要有以下几种表现：
一、巨额拖欠款带来的财务风险。近几年，建设领域的工程拖欠款问题日趋严重，愈演愈烈。据国家统计局的统计数字表明，到2002年底全国建设单位累计拖欠工程款总额为3360亿元。而且，越是国有企业，越是大型企业，被拖欠工程款的问题就越是严重。究其原因，一是建筑市场供求的失衡，僧多粥少，竞争激烈，一些建设单位故意拖延工程结算，致使施工企业贻误了及时催讨工程款的最佳时机；二是建筑市场法制不健全，市场交易秩序混乱，企业间经营行为得不到有效监督和约束，“拖欠有利”的风气盛行，解决拖欠工程款问题缺乏相应的法律依据。巨额的工程拖欠款带给施工企业的风险是：利息负担沉重，资金周围困难，坏帐风险增大，直接影响企业的生存、发展，甚至危及社会稳定。
二、低价中标带来的利润风险。随着市场竞争的加剧，低价中标模式的出现，致使施工企业经济效益下降已是不争的事实。在最近两年的工程招投标中，一类工程三类取费，已是司空见惯。在土石方、地基等工程投标中，三类下降30个点也很平常。在这样的情况下，如果施工企业没有一整套行之有效的成本控制措施，不能彻底消化压价让利因素，潜在的利润风险极大。
三、不平等施工合同带来的履约风险。许多工程项目，甲方为了自身的利益，利用建筑市场僧多粥少、竞争激烈的机会，迫使施工企业签下了不平等的施工合同。比如垫资施工，一些甲方是没有资金争着上，有了资金也尽量不给或少给，施工企业为了争取到工程的施工
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization权，不得不垫资施工，低的30%，高的可达50%，这就为以后拖欠工程款埋下了祸根。垫资已成为投资方降低资金成本、转嫁经营风险，榨取施工企业利润的重要手段。许多情况下，承建方明知施工合同中存在更加苛刻的条件，或有漏洞或“陷阱”，但也难以回避。因为不接工程就是等死，有工程干，或许还有一线生机。
四、分包商和材料供应商带来的诉讼风险。建设单位不能及时支付工程款，施工企业就只能拖欠分包工程款和供料货款。拖欠之风蔓延，一拖再拖，日积月累，数额大了，施工企业随时都面临被分包商和供应商诉讼的风险。据统计，全国建筑市场上的债务链高达6000亿元。近两年，拖欠农民工工资被曝光的施工企业也屡见不鲜。这类诉讼危及施工企业的商业信誉和正常的生产经营活动。
五、粗放型管理带来的效益风险。相当一部分施工企业基础管理薄弱，机制不活，人员效率低下，管理漏洞较多。比如，现场管理混乱，材料浪费丢失；工程质量管理把关不严，返工现象时有发生；工程预结算工作松散，该向甲方要的要不回来；分包工程管理、材料设备管理不到位，效益流失。粗放型管理是老牌施工企业积久的弊端，它带来的直接后果就是加大工程成本，利润流失，企业效益低下。六、企业办社会带来的包袱风险。许多大型施工企业成立时间较早，目前还有幼儿园、子弟学校、门诊部、招待所等，这些机构长期依附企业，创收能力差，剥离起来很难。多年走来，企业的包袱自然是越背越重。
施工企业经营风险控制的对策思考
施工企业经营风险是客观存在的。施工企业要想生存发展，要想在当今激烈的市场竞争中占有一席之地，就得正视上述种种经营风险，把经营风险管理提高到特别重要的位置上来认识。尤其是施工企业的领导体系，要增强风险意识，认真分析经营风险产生的原因，主动采取一系列的应对策略，防范、化解、控制和规避经营风险。
一、笔者建议，人大、政府和企业多管齐下，强力遏制并综合治理建筑领域拖欠工程款问题。
首先，建设方恶意拖欠是一种严重违法行为，它破坏了社会信用制度，扰乱了金融秩序，影响了社会系统的正常运转，给施
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization
工企业带来严重的经营风险。我国的《刑法》、《民法》对恶意拖欠缺乏严格惩罚的规定，人大在适当的时候应该尽快修改相关条款，增加强制性处罚措施，并加大严格处罚的力度，使失信者受到法律严惩，充分发挥法律对社会信用关系的刚性保障作用。其次，政府主管部门要严格执行立项资本金制度。对建设项目资金来源及到位情况组织审计机关或社会中介机构进行审计验资，对资金不到位，不符合开工条件的，坚决不批准开工；对后续资金到位情况也要定期跟踪检查，从源头上遏制住“拖欠、垫资”现象。再次，施工企业要主动出击，敢于维护自身权益。在承接工程时，要调查清楚甲方的资信状况，对恶意要求大量垫资的工程不要承接。工程竣工后要尽快尽早做出工程结算报甲方审核，一时不能付清的款项，要求甲方制定还款计划，指派专人负责定期催收。帐龄超过一定期限的，财务部门要及时提取坏帐准备金。对于一些赖皮户，企业应在法定时效内及时依法行使不安抗辩权和索赔权，最大限度地保护自己的合法权益。
当然，我们已经幸喜地看到，国务院[2003]94号文《国务院办公厅关于切实解决建设领域拖欠工程款问题的通知》，通知要求各省各级政府采取有效措施，标本兼治，综合治理，从2004年开始利用三年时间基本解决建设领域拖欠工程款以及拖欠农民工工资的问题。最后，笔者提倡在全社会要大力加强诚信教育，教育全民形成诚实守信的道德风尚，国家要加强信用建设，逐步对企业、个人、银行的信用进行评级，只有整个社会信用管理体系的不断完善，我国的社会主义市场经济才能更好地向前发展。二、施工企业要树立风险意识，建立和完善严格的经营决策程序，防范和化解经营决策风险。
首先，施工企业的领导班子要建立民主科学的经营决策机制，重大投资事项经班子集体研究决定，董事长或总经理对本单位的经营风险负责。工程招投标是施工企业的重点工作，要充分考虑项目的可行性、可能性和可靠性。建设项目是否已经正式批准，资金来源是否可靠，要依据企业的承受能力和市场行情合理报价。比如，对于有些外埠工程，资金到位率低、盈利水平不高、风险较大的项目应予放弃。
其次，要建立合同评审制度，完善企业合同管理。合同签订前，企业法律顾问要介入，对合同的风险性进行评估，防止合同中不利条款的出现，把合同的隐患消灭在评审阶段。工程开工时要组织大家进行合同交底，明确承包人的合同责任和工程范围。在发生合
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization同条件变化时，要及时搜集会议纪要、工程图片、变更通知等重要资料，为合同争议准备证据，也为工程索赔打下基础。
再次，经济担保要慎之又慎。施工企业一般不要为建设单位提供经济担保，也不要为相关联企业提供任何形式的经济担保。近几年一些施工企业被莫名其妙送上法庭，许多都与担保有关。对于确需为业主提供担保的，应对业主的资信状况严格审查，详细了解业主目前的经济状况，约定好保证方式，并且力求让业主提供反担保或第三人保证。
三、施工企业要正确处理上下游关系，加强客户关系管理，防范和化解分包商和供应商的诉讼风险。
施工企业要不断创新经营理念，要认识到分包商、供应商是施工企业的利益共同体，他们能与施工企业共同抵御市场风险。具体来讲，施工企业应对分包商、供应商的实力和信誉进行考察，建立诚信合作伙伴数据库。在与分包商和材料供应商签订合同时，应力争列入支付分包工程款或货款的限制条款，使分包商和供应商充分明了工程的资金状况，最好以建设单位资金支付程序为前提或按相同比例付款，以此回避分包商或供应商对施工企业的诉讼风险。努力营造施工企业与分包商、供应商互动共进的氛围，开创“双赢”的局面。
四、施工企业要发挥财务的监控和预警作用，强化资金管理，防范和化解财务风险。
其一要规范企业财务管理，制定切实可行的内部财务管理办法；完善资金管理，控制贷款和担保规模；成立资金结算中心，规范结算纪律，集中开户，统一管理。其二财务部门要合理确定债务资金与自有资金、短期资金与长期资金的比例关系，控制负债经营风险。其三财务部门要加强企业现金流的管理，正确编制现金预算，保证一定时期内现金流入量与流出量的匹配。其四财务部门要定期分析应收帐款帐龄分析表，根据不同阶段的特点制定收款政策，控制应收帐款风险，减少坏帐损失。五、施工企业要眼睛向内，苦练内功，全面强化企业内部管理，不断增强低价中标形势下的盈利能力。
从根本上讲，施工企业化解经营风险还要依靠自身的努力，把着眼点和着力点放在企业内部。首先，企业领导层要转变观念，
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization
树立强烈的市场竞争意识，增强积极性、主动性和创造性，到市场经济的海洋中去拼搏，去壮大自己。其次，施工企业要牢固树立质量第一的观点，任何时候都要抓好工程质量。“百年大计，质量第一”。近年来，一些施工企业效益滑爬，信誉受损，一个重要原因就是忽视了工程质量，丢失了自己的市场。
第三，施工企业要强化内部管理，向管理要效益。在激烈竞争的形势下，施工企业经济效益的高低，很大程度上取决于工程项目成本的高低。因此，施工企业要“严”字当头，建立健全各项规章制度，以成本管理为中心环节，重点加强企业管理的基础性工作，要坚定不移地推行材料、设备、劳务用工的竞价招标制度，体现阳光下作业，有效降低工程成本。第四，施工企业要加强工程结算工作。施工过程中要注意收集资料，做好现场签证。项目完工及时送出结算，决不留下尾巴和后患。
六、国有施工企业要抓住机遇，与时俱进，以国企改革为新的契机，整合提高企业的核心竞争力，开创施工企业发展的新路子。建筑业作为完全竞争性行业，国有资本有进有退、合理流动是党和国家政策的要求，是社会主义市场经济发展到新阶段的必然选择。国有建筑施工企业要抓住机遇，与时俱进，积极推进企业改革。对于施工企业一直存在的幼儿园、子弟学校、门诊部、招待所等这些企业办社会的历史包袱，要按照国家经贸委等八部门联合下发的《关于国有大中型企业主辅分流安置富余人员的实施办法》，坚决进行剥离，充分发挥辅业的资产优势，妥善处理好这部分职工的“身份转换”问题。
剥离辅业以后，轻装上阵，国有施工企业重点要通过产权制度改革，“转换机制，规避风险，精干主业，做强做大”。要深入贯彻党的十六届三中、四中全会精神，积极探索经营者和员工持股，以股份制为主要形式，建立起能上能下、竞争择优、充满活力的用人机制，建立起以岗定薪，以绩效定报酬的激励机制。要制定好企业的中长期发展战略，大力调整产业结构，把效益低下、抗风险能力差的劣势企业和产业坚决放掉，整合资源，精干主业，从各个方面培育、整合企业自己的核心竞争力，在新的起点上开创施工企业发展的新路子。
总之，在竞争日益激烈的今天，施工企业经营是一项具有很大不确定性和充满风险的事业。施工企业只有增强风险意识，完善风险机制，加强风险防范，才有可能在激烈的市场竞争中站稳脚根，赢得市场。
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization
企业营运资金管理十大法则
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2014-01-2710:48来源：天和网综合
在如今的企业对决中，资金作为企业正常运转的核心，越来越钳制着一个企业的发展。一旦管理不善，周转不灵，再庞大的企业帝国，也会在顷刻间崩塌。
营运资金管理——企业管理的核心
营运资金管理是对企业流动资产及流动负债的管理。一个企业要维持正常的运转就必须要拥有适量的营运资金，因此，营运资金管理是企业财务管理的重要组成部分。
这样的例子在全球范围内每天都在上演，数不胜数!2010年11月3日，拥有86年历史的米高梅影业宣布破产。曾经的影业霸主，因为企业资金管理不善以及一直未推出卖座的电影，而以40亿美元的债务，走向灭亡。2013年，垄断天下通讯业的诺基亚，由于不合理的资金管理而错过点控技术的黄金时机，从而一败涂地，被微软纳入麾下。
从太多的企业资金管理失败案例中，我们不得不承认企业营运资金管理作为企业流动资产及流动负债的管理，是企业资金总体中流动性最强、最具活力的组成部分。企业的生存与发展在很大程度上取决于营运资金的管理和运转情况。一个企业要维持正常的运转就必须要拥有适量的营运资金和科学的管理方法。然而在实际的企业资金管理中，大多数财务人员虽然绞尽脑汁，力求保证资金链的正常运转，可还是会遇到很多棘手的难题，阻碍企业资金的有序运作。
根据美国银行的一项研究，82%的公司经营失败可以归因于营运资金管理不当。
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization
企业营运资金管理十大法则
1、利润不是现金，只是会计账务处理。会计账务比你想象中要复杂得多。利润不能用来支付账单，事实上利润会让你放松警惕。假如你付了自己的账单而你的客户却没有，那么公司经营很快就会陷入困境。你可能创造了利润但实际上没有获得任何钱。
2、现金流无法凭直觉判断。不要试图用头脑计算，有销售并不必然意味你有钱，而费用发生了也不必然意味着你已经对此付出代价。存货在转为销售成本前，你通常要先购买、付款再储存它。
、增长耗费现金。这听起来有些荒谬，公司发展最好的时期可能会遭遇最坏的局面。曾经在我们销售业绩翻倍时也正是经营最艰难的一个时期，公司几乎倒闭。我们提前两个月开工，但推迟六个月才得到销售资金。将发展纳入进来，它就好比特洛伊木马，解决办法里正潜伏着问题。是的，你当然想公司增长，我们都想壮大自己的业务，但必须当心，因为增长要耗费现金。这属于营运资本问题，你发展得越快，就需要具备更强的融资能力。
4、B2B销售耗费现金。有个简单的观点是销售意味着金钱，但当你做直接销售给另一个终端企业的生意时，事情很少会那么简单。你把货品或服务随发货单一起送出去，对方迟些时候付款，通常是几个月后。那些企业都是好顾客，你也不能经常催讨账款，否则他们可能再也不会光顾你，所以必须等待。当你把东西卖给分销商，他再转卖给零售商，幸运的话你通常能在4～5个月后拿到钱。
5、存货耗费现金。在销售前，你必须先购买你的产品或生产好它。很可能你刚开始销售产品，你的供货商已经在要求你付款。这是个简单的经验规则，每多1块钱存货你就会少1块钱现金。
6、营运资本是你最好的生存能力。技术上说，营运资本是一个会计词汇，代表你的流动资产减去流动负债后剩余的部分。实际操作上说，它是你可以用来支付运营成本和开支、等待客户还款前购买存货的银行存款。
7、“应收账款”可以用四个字母表示。客户欠你的钱称为“应收账款”。这里有个快捷的现金规划方法，即“应收账款每多1块钱你就少了1块钱现金”。
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

LearnGeneralSecretaryon"twotolearna"strengthening"fourConsciousnesses"importantspeechcausedastrongreactioninthecountry.Time,watching"redtreasure",theoriginofbuildingthepartybacktopower,howtostrengthenservicesforthemasses,improvepartycohesion,fightingtobecomethegrass-rootspartymembersandmasseshottopic.Grass-rootspartyorganizations"two"istostrengthentheserviceofpartymembersandcadres,thepioneerspirit.Distributionofgrass-rootspartyorganizationsinallwalksofpeople,clothing,shelter,whichbelongstothenerveendingsofthepartyorganizationandcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe"pedal"spirit;strengthenthepartymembersandcadres"successdoesnothavetobeme"and"thefirsttobearhardships,thelastto"servicespirittosettheparty'spositiveimageamongthepeopleisimportant.Grass-rootspartyorganizations"two"istocleanseallpeoplenothappynottosee"stereotypes",establishthehonestfaithful,diligentfaithforthepeople.Noneedtoavoidmentioningthat,somemembersofourpartycannotstandthe"money,"corrosionoftemptation,thin,XuZhou,suchabuseandcorruptbribery,malfeasanceborers,andrats.Two,istocleanup,thin,Xu,Zhou'ssolutiontorestoretheparty'sfreshandnatural,solidandhonestworkstyle.Cleansing"take,eat,card,"undesirableandbehaviour,"cross,hardandcold,push"attitude.Grass-rootspartyorganizations"two"istostrengthenthesenseofordinarypartymembers,participatinginconsciousness,unityconsciousness.Forreasonsknown,membersofgrass-rootspartybrancheslessmobile,lessresources,andtheconstructionofpartyorganizationshavesomelag.Twostudies,istofocusonthegrass-rootspartybranches"loose,soft,loose"problem,advancethepartymembersandcadres,"agangworking","HongKongreport."Strongcleanupactions,styleandrambling,presumptuous"unqualified"partymembers,paysspecialattentiontopartymembersandcadres"joiningpartyofthought"problem."Partybuilding"isobtainedinthelong-termdevelopmentofourparty'shistoricalexperienceaccumulated.Twoisourpartyunderthenewhistoricalconditions,strengthentheparty'sconstructionofanew"rectificationmovement."Grass-rootspartyorganizationsshouldalwayscatchthehardwork,results-oriented.Twoeducationaloutcomesarelong-termorientedandbecomeanimportantimpetusforthework."Two"shouldhavethreekindsofconsciousness"two"studyandeducation,basiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrules,anddosolidwork,bequalifiedpartymembershadasolidideologicalbasis.Onlythe"learning"and"do"realunity,toforma"learn-learn-do-do"thevirtuouscycle,andultimatelyachievethefundamentalobjectiveofeducation.ThisrequiresthattheOrganization8、银行家不喜欢惊喜。提前做好计划，你无法靠现场发挥去应对银行。假如你认为公司会有很好的发展前景，那么当新产品受阻或是客户无法按时支付货款时，你越快带着财务报表和现实可行的计划书去银行，就对你越好。
9、关注三个重要的指标。“回款期限”衡量你用了多长时间收回账款。“存货周转率”衡量你的存货占用营运资本和现金流的时间。“付款账期”衡量你从收到货物到向供货商付款的时间。永远监控这三个非常重要的现金流信号，提前一年制定计划，并与后来的实际情况进行比较。
10、假如你是例外，上述情况都没有遇到，祝贺你。假如你所有的顾客在购买商品时立即付款，在销售产品前你不用进行购买，就没什么需要担心。但假如你向其他公司销售产品，请记住他们通常不会立即付款。
作为企业财务负责人，主要工作就是对公司的资金安全负责，为企业确立清晰的财务战略目标和持续经营提供强有力的财务支持，为导入国际化管理机制铺平道路。因此第一步要做的事是收紧内控，要在《资金管理制度》的基础上建立了较为完善的资金管理体系，坚持“集中管理、按需拨付”的资金管理原则，严格执行“收支两条线”、印章分岗管理、支付三层控制和资金存取制度，从而去实现集团资金管理职能权责分明、企业资金高效运转。
earningeducation,needthreekindsofconsciousness:oneistoestablishanintegratedawareness."Learning"and"do"whatcarisTwo-wheel,birdwings,needtogohandinhand,oneendcanbeneglected.Communisttheoreticianandman.Onlybycloselycombiningtheoryandpracticetogetherinordertotrulyrealizetheirvalue."Learning"istheFoundation,theFoundationisnotstrong,shaking;""Isthekeytonettonetthousandsofaccounts."Two"education,""laythebasis,goingto"do"thekeygrip,sothatthe"learning"and"doing"backtostandard,sothatthemajorityofpartymembers"learn"learningtheoryofnutrients,inthe"doing"practiceparty'spurposes.Second,toestablishasenseofdepth."Learning"and"do"notChudrawn,entirelydifferent,buttheorganicunityofthewhole."Two"learningeducation,weneedtoexploreintegrating"learning"in"do",exhibit"do"in"Science".Toavoidthe"learning"intosimpleroominstruction,"do"intoamonotonefordoing.Shouldexploration"learn"inthehas"do","do"inthehas"learn"ofeducationandpracticeofcarrier,makesgeneralgrass-rootsmemberscanin"learn"inthehas"do"ofachievementssense,in"do"inthehas"learn"ofgetsense,realmakespartyoftheorybrainintoheart,putforpeopleserviceconceptoutsideofYushaped.Third,toadheretolong-termtheawareness.Styleconstructionontheroadforever,"two"hadtocatchthelong-term."Two"studyandeducation,bynomeans,assault-stylewind-sport,buttherecurrenteducationwithintheparty.Inrecentyears,theparty'smasslineeducationpracticeand"three-three"specialeducationingrass-rootbornerichfruits,vastnumbersofpartymembersandcadreswithstoodthebaptismofthespirit."Two"greaterneedtofocusonlongerholdlong-term,toestablishandperfecttheeffectivemechanismoftheeducation,focusingonthecreationoflong-termeducation,strivetomakethevastnumberofpartymemberstomaintaintheirvanguardColor,maintaintheparty'sadvancednatureandpurity.Awareness-raising,antennasandatmosphereadiscussiononhowleadingcadresofpartymembers"two"current,"two"activityisinfullswingupanddownthecountry,partycadresasa"keyminority"isbothabarometerandimpetus.The"two"meaningenoughdeep,istodeterminethepartycadrescanresolvetostudyhardfirst.Inthe"two"intheprocess,somecadresofhimself,standinglong,highawareness,thatConstitutionPartyrulesissimple,itsnotworthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrass-rootswork,waterbusinesslearningseriesofspeechesseenaswindowdressing.These"lazy,casual,anddecadent"ideaslearninglacksmotivation,aseriousimpedimentto"two"effect.JohnStuartMilloncesaid,onlyabasicelementofhumanthoughtpatternschangedramatically,humandestinycanmakegreatimprovement.Thesame,onlypartymembersand

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