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建筑工程结算是施工企业经营活动中重要环节,是建设单位关注的问题。随着改革开放的深入和发展,随着建筑市场的形成和完善,工程结算程序本身也发生了较大的变化。从发展的观点讲,建行代行财政职能的回收是发展的必然,但在具体操作上出现了不少问题。施工企业的合法权益受到一定程度的损害。有的问题严重影响了施工企业的健康发展。一、存在问题1、拖欠工程款。近几年,由于建设单位的基建投资来源的多样化,资金管理的改制,企业自主权
Settlement of construction projects is an important part of the construction business activities, is the construction unit concerned about. With the deepening and development of reform and opening up, with the formation and improvement of the construction market, the engineering settlement procedure itself has undergone great changes. From the point of view of development, the recovery of the financial functions of CCB on its behalf is an inevitable development, but many problems have emerged in the specific operation. The legitimate rights and interests of construction enterprises have been damaged to some extent. Some problems have seriously affected the healthy development of construction enterprises. First, there are problems 1, arrears project money. In recent years, due to the diversification of sources of infrastructure investment by construction units, restructuring of fund management and enterprise autonomy