本文研究过程中，搜集了有关建筑工程款拖欠，尤其是企业工程款拖欠的风险控
制等相关资料与文献，通过对大量的资料进行分析阅读与论证，获得大量的论文资料
基础，为本文的研究提供了资料依据。充分利用“中国知网”的相关文献资料，和各
大书店广泛收集与之相关的资料，假期予以借鉴引用。结合企业的应收工程款风险的
实际情况，对企业的应收工程款风险问题进行分析及评价，发现企业的应收工程款风
险方面存在的问题，提出一些自己的建议和想法，为企业的应收工程款风险的改善指
明方向，将理论服务于现实。积极与企业人员访谈交流，便于第一时间获得最真实，
最有效，全方位的论文所需信息，给论文的书写提供有利的资料储备
本文结合企业的应收工程款风险的实际情况，对企业的应收工程款风险问题进行
分析及评价，发现企业的应收工程款风险方面存在的问题，提出一些自己的建议和想
法。本文认为，一是应当加强工程款风险管理制度强化；二是要提高已完工尚未结算
工程款风险的管理控制；三是加强逾期工程款风险管理控制；四是强化工程款催收管
理。X 建筑公司应该强化风险意识，加强风险管理，有效降低金融风险，建立有效的
风险管理系统，在变幻莫测的市场环境，以便做出正确的决策，使项目建筑企业降低
盲目接项目的可能性，有利于企业创造相对安全的环境
关键词：工程款拖欠；风险管理；建筑企业III
Abstract
Along with the economic development of real estate developers and enterprise
financing demand, resulting in China&39;s construction industry is facing a major reform and
innovation, the construction of the project as a typical model project also deferred
development like a raging fire, this is also from the side to promote China&39;s construction
industry participants need to strengthen the sense of innovation, to enhance their own
shortcomings, find a breakthrough from their own. The project payment deferred payment
transaction time and place flexibility, wide range of customers, large financing needs,
customer facing changeable requirements to implement different flexible mode, in the
rapid development and regulatory problems also began to appear. Construction enterprises
and other enterprises is different, because the particularity of the owners and project
management, long construction period, the demand for funds, the special relationship
between the construction enterprises and real estate enterprises, ordinary owners due to the
delay of payment, the payment is not timely, or affect the optimization of capital structure
of enterprises. Guarantee the quality of construction enterprises in the relatively long time
in general still retain a certain percentage, especially when the enterprise scale, the
development of more projects, there is more demand and investment, then when the
owners of arrears, it to the construction enterprise to bring the huge risk, and even lead to a
shortage of cash flow, capital chain rupture.
The research process of this paper, through Chinese HowNet, Baidu web search
platform; school subscription books, newspapers, magazines, collect information on the
enterprise reform, especially the relevant literature and enterprise governance cohesion,
through reading and analysis of large amounts of data, a lot of data accumulation, provide
information on the basis for the study. Make full use of the literature Chinese HowNet,
and bookstores extensive collection of related data, reference to the holiday. According to
the actual situation of the enterprise risk accounts for projects, analysis and evaluation of a
risk engineering enterprise accounts receivable, accounts receivable from construction
project risk enterprises find problems, puts forward some suggestions and ideas for
accounts for projects of venture enterprise improvement direction, the theory of service in
reality. It is convenient for the first time to get the most real, the most effective and all the
information needed by the thesis, and provide the information for the writing of the paper.
This paper accounts for projects of venture enterprise, analysis and evaluation of a risk
engineering enterprise accounts receivable, accounts receivable from construction project
risk enterprises find problems, puts forward some suggestions and ideas. This paper argues
that one should strengthen the risk management system project, including strengthening,
strengthening the overall risk management construction, firmly establish the awareness of
risk, classified management of customers, make reasonable credit policy to increase
recovery efforts for projects. Two is not yet completed settlement risk management control,IV
including the completion of the settlement has not yet been included in the project
management, to reduce the settlement has not yet completed the settlement of the key
measures is to speed up the progress of the project settlement. Three is the overdue project
risk management and control, including projects adhere to the exception reporting system,
attaches great importance to the overdue management and improve the responsibility
system for projects recycling, dynamic management, strengthen the project financial
departments to establish a multi column ledger, aging analysis, strengthening the planning
and organization of the elimination of overdue accounts for projects on the implementation
of the program. Four is to strengthen the engineering payment collection management,
improve the relevant responsibilities, clear responsibility book accounts for projects
management training and strengthen the engineering payment collection personnel
accounts for projects to strengthen collection, refinement and simplification project
recovery punishment. X construction company should strengthen risk awareness,
strengthen risk management, effectively reduce the financial risk, establish an effective risk
management system in the market environment, change unpredictably, in order to make the
correct decision, make the project construction enterprises to reduce the possibility of blind
project, is advantageous for the enterprise to create a relatively safe environment.
Keywords: project payment; default; riskV
目录
摘要........I
Abstract ......... III
1 绪论 ... 1
1.1 选题背景与研究意义 ......... 1
1.1.1 选题背景.. 1
1.1.2 研究意义.. 1
1.2 国内外研究现状 ..... 2
1.2.1
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