新冠疫情下建筑施工企业垫资风险及防范对策——以中铁十二局为例
随着经济发展，建筑业已成为国民经济重要支柱之一，由于建筑项目资金需求大，为适应市场发展，垫资承包越来越普遍，然而我国垫资承包市场还不完善、法律政策还不健全，加之新冠疫情的到来，导致市场竞争更激烈，增加了垫资承包风险。只有采取积极有效的措施引导建筑企业垫资承包的实施，才能保证双方实现企业利润最大化，进一步保障建筑市场良性健康发展，建筑企业面临的机遇与挑战共存。本文首先在已有研究的基础上分析建筑施工企业垫资承包及垫资承包风险的基本理论；其次，根据中铁十二局西安恒大雅苑二期施工案例，分析建筑企业垫资承包项目所面临的风险及产生的原因；然后，结合中铁十二局垫资承包案例，针对所面临的风险提出相对应的措施，旨在降低建筑企业垫资承包的风险。
关键字：建筑企业；新冠疫情；垫资承包；风险
Abstract
With economic development, the building has become one of important pillar of national economy,because of the large building project funding needs, in order to meet the market development, matendowment socket color more and more common, however, mat endowment contract contracting market in China is not perfect, the legal policy is not perfect, and the arrival of the new outbreak, lead tomore intense market competition, increase the risk of the mat endowment contract.Only by taking active and effective measures to guide the implementation of construction enterprisecapital contract, can both sides ensure the maximization of enterprise profits, further guarantee thehealthy development of the construction market, and the coexistence of opportunities and challenges faced by construction enterprises. Firstly, this paper analyzes the basic theory of hotcapital contract and some capitalcontractrisk of construction inspection enterprises on the basis ofthe existing research. First, according to the first phase of China Railway 12th Bureau, the paper analyzes the risks and causes of construction enterprises capital contract projects, and then, combined with the protectioncontract cases,puts forward corresponding measures for the risks, inorder to reduce the risk of construction enterprises' winter capital bearing billion
Keywords: Construction enterprise;COVID-19; Financing contract ;Risk
目 录
一、引言 1
二、垫资风险相关理论概述 2
（一）垫资承包概述 2
1.垫资承包内涵 2
2.垫资承包特点 2
3.垫资承包方式（主要方式） 2
4.垫资承包现状分析 4
（二）垫资承包风险相关理论 4
1.垫资承包风险含义 4
2.垫资承包风险特点及灰色特征 4
三、新冠疫情下中铁十二局垫资承包项目分析 5
（一）中铁十二局西安恒大雅苑二期工程项目简介 5
（二）垫资形式 5
（三）中铁十二局垫资承包项目风险类型分析 6
1.资金风险 6
2.市场风险 6
3.支付风险 6
4.工期延误风险 6
5.工程质量风险 6
6.劳务纠纷风险 6
（四）中铁十二局垫资承包项目风险原因分析 7
1.企业盲目垫资 7
2.资金管理不到位 7
3.忽视合同条款 7
4.疫情带来的影响 7
5.忽视事后绩效管理 7
6.法律法规缺失 8
（五）垫资承包保障措施 8
1.工程款支付保证措施 8
2.施工单位保证措施 8
四、新冠疫情下中铁十二局垫资风险的应对策略 10
（一）选择可靠项目，控制垫资比例 10
（二）注重资金管理，审慎权衡项目 10
（三）强化合同意识，注重合同管理 11
（四）生产稳中求进，提高风险防范 11
（五）提高项目绩效，加强事后管理 11
（六）完善法律法规，规范企业行为 12
结束语 12
参考文献 13
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