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建筑施工企业项目财务管控模式及其改进探讨
引用本文:柳茜,苏振民,侯海泉,董年才.建筑施工企业项目财务管控模式及其改进探讨[J].生态经济(学术版),2010(2):357-361.
作者姓名:柳茜  苏振民  侯海泉  董年才
作者单位:[1]南京工业大学管理科学与工程学院,江苏南京211816 [2]南通建筑工程总承包有限公司,江苏南通226000
基金项目:江苏省建设系统(建筑业)科研计划项目“建筑业企业集团管控模式创新研究”(JGJH2008-17)
摘    要:目前我国建筑施工企业项目来源性质趋向于多样化,财务型管控模式在建筑施工企业的项目管理中占据了较大比例。然而,财务型管控模式在建筑施工企业的实际操作中存在一些问题。文章在全面分析建筑施工企业项目财务管控模式不足之处的基础上,结合建筑施工企业的实际情况进行多方面综合改进,形成改进的财务管控模式。这种模式克服了目前财务管控模式的不足,提出了绩效考核制度,建立了多方激励的利益分配模式,使得建筑施工企业项目参与各方的目标均得以满足,同时规避现有财务管控可能给项目参与各方及社会所带来的损失。

关 键 词:项目管理  建筑施工企业  财务型管控  企业管控

Financial Management Model of Construction Enterprise and Its Improvement Discussion
LIU Qian,SU Zhenmin,HOU Haiquan,DONG Niancai.Financial Management Model of Construction Enterprise and Its Improvement Discussion[J].Ecological Economy,2010(2):357-361.
Authors:LIU Qian  SU Zhenmin  HOU Haiquan  DONG Niancai
Institution:1.College of Management Science and Engineering,Nanjing University of Technology,Nanjing Jiangsu 211816,China;2.Nantong Construction General Contractor,Nantong Jiangsu 226000,China)
Abstract:At present the project nature of China's construction enterprises tend to diversify,and the type of financial management and control model of construction enterprises account for a large proportion.However,there are some problems in the actual operation of financial management and control model,so this paper attempts to analyse the current project financial management and control model of construction enterprise with the actual situation,based on it and does a wide range of improvements to form a new type of project management and control model.This model overcomes the current lack of financial management and control model,proposes a performance appraisal system,establishes the multi-interest incentive allocation model.The purpose is to satisfy everyone involved in the project.This paper as a way to avoid the possible damage to construction enterprises that caused by the project financial management and control.
Keywords:project management  construction enterprises  financial control  corporate control
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