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由于施工企业的特殊性,一般周期较长,跨年度,特别是项目到了收尾阶段,更需要对已完工未结算进行管理。本文通过对已完工未结算的概念进行阐述,进而分析已完工未结算的形成原因和已完工未结算项目对施工企业造成的潜在风险,同时也提出相应的控制措施,减少施工企业的损失。
Due to the particularity of construction enterprises, the general cycle is longer, and the management of the completed unsettled needs to be done even more on a multi-year basis, especially at the close of the project. This article elaborates the concept of completed unsettling, and then analyzes the causes of unfinished settlement and the potential risks caused by completed unsettled items to construction enterprises. At the same time, it also puts forward corresponding control measures to reduce the losses of construction enterprises.