基于合同管理的施工企业工程款回收管理研究

发布时间：2018-06-05 05:39

本文选题：工程款回收 + 不同合同阶段　；参考：《大连理工大学》2013年硕士论文

【摘要】：将施工企业工程款回收管理贯穿于项目运作的全过程是施工项目成本管理和合同管理有效性的重要保证。本文在查阅相关文献资料的基础上,结合作者多年的相关管理实践,通过对作者所在企业施工项目工程款回收管理的研究和思考,指出,施工项目工程款的回收,对施工企业是一个财务管理问题,而对工程项目来说是合同管理问题。合同管理是工程项目管理的基础,施工企业项目工程款回收管理应贯穿于项目的施工承包合同签订阶段及合同履行阶段(建设阶段、已完工未结算阶段、已完工结算未收完款阶段),并设置相应的指标及考核制度,以使施工企业项目工程款回收管理工作系统化、动态化,强调财务管理和合同管理的协调统一。文章对基于合同管理的工程款回收管理工作中的机构设置、制度建立、指标设置、考核方法、信息化等方面进行研究与介绍,并结合工作实例分析,说明如何在施工承包合同签订阶段及合同履行阶段中将合同管理和工程款回收紧密联系在一起共同发挥作用。国外对收款管理的研究多从企业信用管理入手,国内对施工企业工程款回收管理的研究也是以财务管理研究为主,部分涉及合同管理。将合同管理与项目工程款回收管理紧密联系,探讨涵盖合同管理全过程的项目工程款回收管理体系建设,并在此基础之上进行项目工程款回收管理实践的文章还未被检索到,这使本文在项目工程款回收管理领域具有创新性,并给同类企业提供参考。工程项目的结算与收款管理,若能实现贯穿合同不同阶段的系统化与动态化管理,配以有效的指标与激励机制,并给予合约、预算、工程、财务、法律等方面的专业支持,对加快企业的资金回笼,降低企业运营风险有着极大的作用。
[Abstract]:It is an important guarantee for the cost management and contract management of construction project to run the whole process of project operation through the project fund recovery management of construction enterprise. On the basis of consulting relevant documents and combining with the author's management practice for many years, this paper points out that the recovery of construction project funds is based on the research and consideration of the management of the project funds in the enterprise where the author works. To the construction enterprise is a financial management problem, but to the engineering project is the contract management problem. Contract management is the basis of engineering project management. The management of project funds recovery in construction enterprises should run through the stage of signing the construction contract and the stage of contract fulfillment (construction stage, completed unsettled stage, etc.) In order to systematize and dynamically manage the collection and management of project funds in construction enterprises, the coordination and unification of financial management and contract management are emphasized. This paper studies and introduces the organization setup, system establishment, index setting, assessment method, information technology and so on in the project fund recovery management based on contract management. This paper explains how to play a role together in contract management and project fund recovery in the stage of contract signing and contract performance. The research on collection management abroad starts with the enterprise credit management, and the domestic research on the project fund recovery management of construction enterprises is also focused on the financial management, partly involving the contract management. Contract management and project fund recovery management are closely linked to discuss the construction of project fund recovery management system which covers the whole process of contract management, and on this basis, the article on the practice of project engineering fund recovery management has not been retrieved. This makes this paper innovative in the field of project fund recovery management, and provides reference for similar enterprises. Project settlement and collection management, if you can achieve systematic and dynamic management through different stages of the contract, with effective indicators and incentive mechanism, and give contract, budget, engineering, financial, legal and other professional support, To speed up the return of enterprise funds, reduce the risk of enterprise operation has a great role.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;TU723

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