摘要
该文提出了以产值、成本、收款、付款、债权和债务六个参数为基础的债务风险信息化管控方法。介绍了构成"六要素"基础数据的归集路径及其对应的财务报表,分析了"六要素"之间的逻辑平衡关系,阐释了基于"六要素"的财务数据分析方法和预警标准,应用信息化手段实现了从建筑施工项目单元的债权债务汇总到企业对债权债务的全程跟踪管理,为企业对项目的经济运行风险管控提供了一种有效的解决方法。
This paper presents an information management and control method for debt risk based on the six parameters： output value, cost, collection, payment, creditor＇s rights and debt, introduces the accumulation route of the basic data forming the ＂six elements＂ and its corresponding financial state- ments, analyzes the logic balanced relationship among the ＂six elements＂ and elaborates the analysis method for financial data and early warning standard based on the ＂six elements＂. Information tools are applied to realize the integration of creditor＇s rights to debt of construction program and the entire tracking management process by the enterprise, providing the enterprise an effective solution to the management and control over economic operation risks of its program.
出处
《重庆建筑》
2017年第4期30-34,共5页
Chongqing Architecture
关键词
“六要素”
债务风险
信息归集
风险管控
项目管理
＂six elements＂
debt risks
information accumulation
risk management and control
program management
