浅谈建筑施工企业财务风险及规避方法

摘要

A total investment of railway exceeds 800 billion in 2014, approaching the highest point. On July 5, a piece of news"railway construction densely spread out, four railways built in one day" makes people consider the financial risk in high-speed expansion of construction enterprise construction project. To make profit is the purpose of enterprise, the growing of business volume seems bound to the increase of profit, but the financial risk exists objectively and unpredictably due to management level limitation, market price fluctuations, finance and taxation policy change and many other factors. This makes the construction enterprises must reasonably estimate and measure financial risk in the whole process of operation and management, adopt the scientific cost control measures to reduce losses, and achieve the desired economic evaluation efficiency.%2014年铁路总投资超8000亿，逼近历史最高点，7月5日一则“铁路建设密集铺开，一天新建4条”的新闻不禁让人对施工企业建设项目承揽额高速拓展时存在的财务风险发起深思。企业是以盈利为目的的，业务量增加看似必然会增加利润，但由于自身管理水平有限、市场价格波动、财税政策改变等诸多因素，使得财务风险客观存在且不可预测。这就使得建筑施工企业在经营管理的全过程中必须合理估计和衡量财务风险，同时采用科学的成本控制措施减少损失，实现预期的经济评估效益。