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就施工企业的建设周期而言,工程建成需要一定的时间,直到完全完工的这段时间里,会导致企业自身施工项目按《建造合同》准则计算出来的累计收入金额与实际结算金额有一定的差异,这个差异就直接导致已完工未结算款的出现。随着工程建设行业竞争日益激烈,已完工未结算款给企业带来的负面影响也逐步突显,本文分析了施工企业已完工未结算款的概念,并对其风险产生的原因和对策管理进行了一定研究。
As far as the construction period of a construction enterprise is concerned, the completion of the project will take some time until it is completed completely. This will result in a certain amount of accumulated revenue amount and actual settlement amount calculated by the construction contract according to the “Construction Contract” Difference, this difference will directly lead to the emergence of the outstanding unsettled funds. With the increasingly fierce competition in the engineering construction industry, the negative impact brought by the unfinished business has also been gradually highlighted. This paper analyzes the concept that the construction enterprises have completed the settlement of unsettled loans and has carried out the management of the causes and countermeasures of the risks Certain research.