導語：建筑公司財務(wu)風險防范與控制措施(shi)一文來源于(yu)網友上傳，不代表本站觀點，若需要原(yuan)創(chuang)文章可咨詢客服老師，歡(huan)迎參考(kao)。

摘要：建筑公司在運營中會受到財務風險的影響，主要源于相關風險具有不確定性及客觀性，可間接引起或直接引起財務風險，如何防范財務風險成為建筑公司需解決的營運問題。雖然財務風險的誘因較為復雜，但其具有可測量性，在風險高效控制的同時則可獲取更高收益，這堅定了建筑公司要防控財務風險的決心。新時代建筑公司風控朝著高度集中及系統連貫的方向發展，用一體化的風控模式代替分散式的風控模式，能從戰略視角切入分析風險，在規避風險的基礎上抓住發展機遇，進而提升競爭力并提高經濟效益，財務風控重要性可見一斑。文章通過探究建筑公司財務風險防范與控制措施，以期為提(ti)高(gao)建(jian)筑公司綜合管理(li)質量提(ti)供(gong)參(can)考。

關鍵詞：建筑公司；財務風險(xian)；人才培育；經濟效益(yi)

財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)有以下(xia)幾類：一(yi)是(shi)(shi)(shi)籌資(zi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，該(gai)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)誘發(fa)與(yu)(yu)宏觀(guan)經(jing)濟環境及市場供需關(guan)系(xi)相關(guan)，籌資(zi)活動(dong)會提高財(cai)務(wu)管理(li)(li)的(de)不(bu)確定性，購買力風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、匯(hui)率風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、財(cai)務(wu)杠桿(gan)效(xiao)應、再融資(zi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)等均為(wei)(wei)(wei)籌資(zi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)；二是(shi)(shi)(shi)投資(zi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，受市場影響建(jian)筑公(gong)司(si)投資(zi)活動(dong)可能(neng)會偏離預(yu)設(she)軌跡，出(chu)現(xian)(xian)(xian)收益(yi)與(yu)(yu)預(yu)期不(bu)符的(de)現(xian)(xian)(xian)象，通貨膨脹風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、再投資(zi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、違約(yue)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)等均為(wei)(wei)(wei)投資(zi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)；三(san)是(shi)(shi)(shi)經(jing)營風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，建(jian)筑公(gong)司(si)在(zai)運(yun)營中會受到不(bu)確定因素的(de)干(gan)擾，出(chu)現(xian)(xian)(xian)價值變動(dong)、資(zi)金運(yun)動(dong)遲(chi)滯等現(xian)(xian)(xian)象，繼而引出(chu)生產(chan)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、采購風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、存貨變現(xian)(xian)(xian)等風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)；四是(shi)(shi)(shi)流(liu)動(dong)性風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，建(jian)筑公(gong)司(si)在(zai)營運(yun)中存在(zai)不(bu)能(neng)正常履行付現(xian)(xian)(xian)責任、債務(wu)責任的(de)可能(neng)性，還會出(chu)現(xian)(xian)(xian)資(zi)金鏈斷裂(lie)的(de)現(xian)(xian)(xian)象，這會引發(fa)不(bu)能(neng)清償風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、變現(xian)(xian)(xian)力減(jian)弱(ruo)等風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)。雖然(ran)財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)客觀(guan)存在(zai)，但有些建(jian)筑公(gong)司(si)仍然(ran)不(bu)重(zhong)視(shi)財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，出(chu)現(xian)(xian)(xian)財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防范與(yu)(yu)控制(zhi)要點不(bu)明、流(liu)程(cheng)混亂、技術(shu)性差、組織體系(xi)不(bu)完善(shan)、針對性不(bu)強(qiang)的(de)現(xian)(xian)(xian)象，影響財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)綜(zong)合管理(li)(li)成效(xiao)，有礙建(jian)筑公(gong)司(si)在(zai)控制(zhi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)同時獲取經(jing)濟效(xiao)益(yi)。基于此(ci)，為(wei)(wei)(wei)使建(jian)筑公(gong)司(si)得以穩(wen)健發(fa)展探析財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防范與(yu)(yu)控制(zhi)措(cuo)施(shi)顯得尤為(wei)(wei)(wei)重(zhong)要。

一、建筑公司財務風險防范與控制的必要性

（一）利(li)于發現營運決(jue)策短板

建(jian)筑(zhu)公(gong)司(si)在(zai)追求理想營運(yun)狀態的(de)前提(ti)下會重視風險(xian)的(de)防范與(yu)控制，多數情(qing)況下財(cai)(cai)務(wu)風險(xian)的(de)發(fa)生在(zai)公(gong)司(si)意料之外(wai)，通過分析財(cai)(cai)務(wu)風險(xian)誘因則(ze)可對建(jian)筑(zhu)公(gong)司(si)現行營運(yun)機制加以(yi)診斷，發(fa)現可能造成財(cai)(cai)務(wu)風險(xian)無法管控后果的(de)問題之所在(zai)，如內控力(li)度弱、監督效(xiao)(xiao)率(lv)低等(deng)，這為建(jian)筑(zhu)公(gong)司(si)補(bu)齊營運(yun)短(duan)板(ban)指明方向，使之能在(zai)財(cai)(cai)務(wu)風險(xian)防范與(yu)控制的(de)基礎(chu)上優化決(jue)(jue)(jue)策(ce)(ce)，保障籌融資決(jue)(jue)(jue)策(ce)(ce)、經營決(jue)(jue)(jue)策(ce)(ce)、現金流(liu)管理等(deng)決(jue)(jue)(jue)策(ce)(ce)科學可行，還能積極關注道(dao)德風險(xian)、利率(lv)風險(xian)、財(cai)(cai)政杠桿(gan)效(xiao)(xiao)應等(deng)風險(xian)，為建(jian)筑(zhu)公(gong)司(si)及(ji)時(shi)發(fa)現財(cai)(cai)務(wu)風險(xian)并(bing)動態補(bu)齊運(yun)營決(jue)(jue)(jue)策(ce)(ce)短(duan)板(ban)給予支(zhi)持(chi)，使相關決(jue)(jue)(jue)策(ce)(ce)更具時(shi)效(xiao)(xiao)性。

（二）利于(yu)為(wei)運營(ying)活動科學展開提(ti)供依據(ju)

建筑(zhu)(zhu)公(gong)(gong)(gong)司展(zhan)開(kai)營(ying)(ying)(ying)運(yun)活動(dong)(dong)的(de)根本目標是(shi)獲利，財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)控(kong)制(zhi)在一定(ding)值域內便可(ke)助公(gong)(gong)(gong)司盈利，因為(wei)(wei)風(feng)險(xian)(xian)、效益成反比(bi)，所以(yi)建筑(zhu)(zhu)公(gong)(gong)(gong)司在該比(bi)例(li)關系支撐下可(ke)有(you)(you)效設(she)計展(zhan)開(kai)營(ying)(ying)(ying)運(yun)活動(dong)(dong)，以(yi)建筑(zhu)(zhu)公(gong)(gong)(gong)司同期開(kai)發多(duo)個項目為(wei)(wei)例(li)，通(tong)過分析財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)公(gong)(gong)(gong)司會(hui)調(diao)配項目開(kai)發所需(xu)資(zi)源，必(bi)要(yao)時以(yi)保(bao)障(zhang)資(zi)金(jin)鏈(lian)健康及(ji)具(ju)備(bei)變現(xian)力(li)(li)、清償力(li)(li)、競爭(zheng)力(li)(li)為(wei)(wei)導向調(diao)整(zheng)(zheng)項目開(kai)發先后順序，使建筑(zhu)(zhu)公(gong)(gong)(gong)司人流(liu)、信(xin)息流(liu)、技(ji)術流(liu)、資(zi)金(jin)流(liu)等(deng)資(zi)源的(de)利用(yong)更為(wei)(wei)高(gao)效，有(you)(you)效防(fang)范(fan)投資(zi)風(feng)險(xian)(xian)、資(zi)金(jin)流(liu)動(dong)(dong)性(xing)等(deng)風(feng)險(xian)(xian)。財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)的(de)成因較為(wei)(wei)復(fu)雜且具(ju)有(you)(you)不確定(ding)性(xing)，通(tong)過防(fang)范(fan)與控(kong)制(zhi)財(cai)(cai)(cai)務(wu)(wu)風(feng)險(xian)(xian)勢必(bi)會(hui)對現(xian)行(xing)運(yun)營(ying)(ying)(ying)活動(dong)(dong)計劃加以(yi)調(diao)整(zheng)(zheng)，使運(yun)營(ying)(ying)(ying)活動(dong)(dong)能堅持用(yong)預見性(xing)思維控(kong)制(zhi)風(feng)險(xian)(xian)，在風(feng)控(kong)前置(zhi)的(de)條件下為(wei)(wei)運(yun)營(ying)(ying)(ying)活動(dong)(dong)科學展(zhan)開(kai)鋪(pu)平道(dao)路。

（三）利于增強公司(si)的(de)凝聚(ju)力

現代(dai)建(jian)(jian)筑公司(si)(si)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)防(fang)范與控制(zhi)用新模式（見表1）代(dai)替傳統(tong)模式，增(zeng)強(qiang)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)防(fang)控的(de)(de)(de)一貫性、連續性、寬泛性，在管理(li)層(ceng)提出財(cai)務(wu)風(feng)控目標(biao)的(de)(de)(de)基礎上推(tui)行責(ze)(ze)任制(zhi)，引領各(ge)部(bu)門解構風(feng)控目標(biao)并(bing)知曉各(ge)自(zi)職責(ze)(ze)，能在營運進(jin)(jin)程中積極(ji)主動地發現、分析、控制(zhi)財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)，部(bu)門之(zhi)間保(bao)持聯動關(guan)(guan)系(xi)，增(zeng)強(qiang)內部(bu)控制(zhi)，使建(jian)(jian)筑公司(si)(si)更具凝聚力，可(ke)齊心協力完成風(feng)控任務(wu)。將各(ge)部(bu)門所有可(ke)能引起風(feng)險(xian)(xian)(xian)(xian)(xian)并(bing)控制(zhi)風(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)因(yin)(yin)素(su)納入財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)管理(li)之(zhi)列(lie)，梳理(li)因(yin)(yin)素(su)關(guan)(guan)聯，把握風(feng)控要點，建(jian)(jian)筑公司(si)(si)風(feng)險(xian)(xian)(xian)(xian)(xian)防(fang)范可(ke)每(mei)時每(mei)刻進(jin)(jin)行，繼(ji)而在財(cai)務(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)防(fang)范的(de)(de)(de)層(ceng)面上擰成一股繩，達(da)到增(zeng)強(qiang)建(jian)(jian)筑公司(si)(si)凝聚力的(de)(de)(de)目的(de)(de)(de)。

二、建筑公司財務風險防范與控制的難點

（一(yi)）財務風險防(fang)范與(yu)控制要點不明

在(zai)推行(xing)一體化、連(lian)貫(guan)性、大(da)范圍的財(cai)務(wu)(wu)(wu)風險防(fang)范與控制(zhi)舉(ju)措(cuo)的同時有些(xie)建(jian)筑公(gong)司(si)存在(zai)風控要點不明確的問題，這使得財(cai)務(wu)(wu)(wu)風控活(huo)動出(chu)現“眉毛胡子一把抓”的現象，在(zai)風控事無(wu)巨細的同時冗余(yu)部分客(ke)觀存在(zai)，財(cai)務(wu)(wu)(wu)風險識別(bie)、評估、防(fang)范的及時響應能(neng)力隨之減弱，建(jian)筑公(gong)司(si)很(hen)難積極做(zuo)出(chu)應對，影響財(cai)務(wu)(wu)(wu)風險防(fang)范與控制(zhi)成效。

（二）財務風險(xian)防范與控制流程混亂(luan)

在控(kong)制(zhi)財務(wu)風(feng)險的(de)(de)(de)基礎上(shang)建(jian)(jian)筑公(gong)(gong)司對“效(xiao)率”有更高(gao)的(de)(de)(de)要求(qiu)，為(wei)的(de)(de)(de)是在規避風(feng)險的(de)(de)(de)前提下(xia)抓住競爭機遇，在建(jian)(jian)筑市(shi)(shi)場(chang)搶(qiang)占先機，使公(gong)(gong)司可追加(jia)市(shi)(shi)場(chang)份(fen)額，有效(xiao)增加(jia)經濟(ji)效(xiao)益。部分建(jian)(jian)筑公(gong)(gong)司存(cun)在財務(wu)風(feng)險防范與控(kong)制(zhi)流程較為(wei)混亂的(de)(de)(de)問題，對風(feng)控(kong)決策可行性及(ji)綜合(he)性的(de)(de)(de)提高(gao)帶來(lai)了負面影響，弱化風(feng)控(kong)能力，這(zhe)有礙建(jian)(jian)筑公(gong)(gong)司追求(qiu)更高(gao)效(xiao)益。

（三）財務風險(xian)防范與控制技術性差

新時(shi)代建(jian)筑公司財務管理朝著數字化(hua)方向發展，財務共享平臺、ERP系統、大數據等(deng)技(ji)術成(cheng)為解(jie)決財務風險防(fang)(fang)范(fan)與控(kong)(kong)制難題的(de)(de)有(you)(you)利條件，可解(jie)決建(jian)筑公司風控(kong)(kong)形式(shi)僵化(hua)的(de)(de)現實(shi)問(wen)題。部(bu)分建(jian)筑公司技(ji)術水平較低，這與數字系統建(jian)設滯后、缺乏(fa)“網絡+”領域風控(kong)(kong)人才(cai)等(deng)因素(su)有(you)(you)關，降低建(jian)筑公司財務風險防(fang)(fang)范(fan)與控(kong)(kong)制技(ji)術性及高效性。

（四）財務風險防范與(yu)控制(zhi)組(zu)織體系不完(wan)善

在財務(wu)風(feng)險防控(kong)新常態下建(jian)筑公司(si)致力于(yu)調(diao)動各(ge)部門、各(ge)崗位的自主性(xing)，解決風(feng)控(kong)過于(yu)分散的問題，在此基礎(chu)上依托權責(ze)實(shi)施風(feng)控(kong)責(ze)任制，保障各(ge)環(huan)節可積(ji)極參與風(feng)控(kong)活動，使風(feng)控(kong)效果得以優化。當前(qian)部分建(jian)筑公司(si)存在財務(wu)風(feng)險防范(fan)與控(kong)制組織體系不完(wan)善的問題，責(ze)權交叉(cha)、結構不穩、隱(yin)蔽風(feng)險無法(fa)及時發現(xian)、管控(kong)疏漏等現(xian)象已然成為(wei)降(jiang)低財務(wu)風(feng)控(kong)質量的內因(yin)。

（五）財務風(feng)險(xian)防范(fan)與控制(zhi)針對性不強

通(tong)過(guo)對(dui)財務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)類型加以(yi)分(fen)析可(ke)知，籌(chou)融資(zi)風(feng)(feng)(feng)險(xian)(xian)(xian)、經營風(feng)(feng)(feng)險(xian)(xian)(xian)、現金(jin)流(liu)動(dong)性等風(feng)(feng)(feng)險(xian)(xian)(xian)制約公(gong)司(si)發展，各類風(feng)(feng)(feng)險(xian)(xian)(xian)還可(ke)細分(fen)，以(yi)籌(chou)資(zi)風(feng)(feng)(feng)險(xian)(xian)(xian)為例，可(ke)分(fen)為購(gou)買(mai)力風(feng)(feng)(feng)險(xian)(xian)(xian)、財務(wu)杠桿(gan)效應、再(zai)融資(zi)風(feng)(feng)(feng)險(xian)(xian)(xian)及匯(hui)率(lv)等風(feng)(feng)(feng)險(xian)(xian)(xian)，這就(jiu)需(xu)要增強(qiang)風(feng)(feng)(feng)控(kong)(kong)的針對(dui)性，確(que)保(bao)風(feng)(feng)(feng)控(kong)(kong)活動(dong)可(ke)在(zai)建筑公(gong)司(si)財務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)理(li)各個(ge)領域(yu)展開。有些建筑公(gong)司(si)的財務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)防(fang)控(kong)(kong)缺乏針對(dui)性，很難保(bao)障風(feng)(feng)(feng)控(kong)(kong)目標觸底(di)，風(feng)(feng)(feng)控(kong)(kong)活動(dong)流(liu)于形(xing)式，這會降低財務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)防(fang)范與控(kong)(kong)制的實效性。

三、建筑公司財務風險防范與控制的措施

（一(yi)）緊抓要點，保障財務風(feng)險防范與控制事半功(gong)倍(bei)

第(di)(di)(di)一，內(nei)(nei)部環境(jing)。建筑公(gong)司(si)需(xu)(xu)明確(que)(que)管理風(feng)(feng)格(ge)，樹立財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)防范(fan)與(yu)(yu)控(kong)(kong)制意(yi)識(shi)，使(shi)員(yuan)工及(ji)各(ge)部門(men)責任人(ren)可(ke)(ke)正確(que)(que)看待財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，對(dui)(dui)公(gong)司(si)道德(de)價值觀(guan)與(yu)(yu)誠(cheng)實度(du)、風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)偏(pian)(pian)好(hao)、管理哲學、文(wen)化、組(zu)織結構(gou)、權責分配等(deng)(deng)方(fang)(fang)面(mian)(mian)帶來良性影響(xiang)，為(wei)財(cai)務(wu)(wu)(wu)風(feng)(feng)控(kong)(kong)奠基；第(di)(di)(di)二，目(mu)(mu)標設定。在(zai)(zai)展開(kai)財(cai)務(wu)(wu)(wu)風(feng)(feng)控(kong)(kong)活(huo)動(dong)前(qian)要先確(que)(que)定目(mu)(mu)標，圍繞目(mu)(mu)標分析對(dui)(dui)風(feng)(feng)控(kong)(kong)活(huo)動(dong)帶來影響(xiang)的(de)因素及(ji)因素間的(de)聯系，選定可(ke)(ke)支持建筑公(gong)司(si)提(ti)升(sheng)財(cai)務(wu)(wu)(wu)風(feng)(feng)控(kong)(kong)水平(ping)的(de)目(mu)(mu)標，并(bing)與(yu)(yu)公(gong)司(si)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)偏(pian)(pian)好(hao)及(ji)各(ge)部門(men)風(feng)(feng)控(kong)(kong)實力相符；第(di)(di)(di)三，識(shi)別(bie)事項。立足建筑公(gong)司(si)營運(yun)內(nei)(nei)部環境(jing)及(ji)外部環境(jing)識(shi)別(bie)可(ke)(ke)引(yin)發風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)因子(zi)，同(tong)時要與(yu)(yu)發展機遇區分開(kai)來，為(wei)建筑公(gong)司(si)改(gai)進戰略決策助力，使(shi)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)可(ke)(ke)控(kong)(kong)并(bing)能(neng)獲取(qu)收(shou)益(yi)；第(di)(di)(di)四，評估(gu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。建筑公(gong)司(si)需(xu)(xu)對(dui)(dui)財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)定量、定性加以評估(gu)，考慮風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)帶來的(de)影響(xiang)及(ji)發生(sheng)的(de)可(ke)(ke)能(neng)性，將評估(gu)結論轉化為(wei)財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)防范(fan)與(yu)(yu)控(kong)(kong)制決策制定的(de)依據，同(tong)時關注殘存(cun)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)與(yu)(yu)不確(que)(que)定風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)；第(di)(di)(di)五，應對(dui)(dui)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。建筑公(gong)司(si)從(cong)接受、回避、平(ping)攤、降(jiang)低等(deng)(deng)角(jiao)度(du)切入做(zuo)出選擇，以提(ti)升(sheng)營運(yun)收(shou)益(yi)為(wei)指(zhi)向采取(qu)行(xing)動(dong)應對(dui)(dui)財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，保障相關行(xing)動(dong)與(yu)(yu)建筑公(gong)司(si)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)偏(pian)(pian)好(hao)、風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)容忍度(du)等(deng)(deng)方(fang)(fang)面(mian)(mian)相一致(zhi)；第(di)(di)(di)六(liu)，溝通(tong)與(yu)(yu)控(kong)(kong)制。在(zai)(zai)一體化風(feng)(feng)控(kong)(kong)進程中(zhong)各(ge)部門(men)及(ji)部門(men)、決策層之(zhi)間需(xu)(xu)積極(ji)溝通(tong)，及(ji)時獲取(qu)財(cai)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)有(you)關信息(xi)，了解防范(fan)與(yu)(yu)控(kong)(kong)制實況，在(zai)(zai)此前(qian)予以調適，使(shi)財(cai)務(wu)(wu)(wu)風(feng)(feng)控(kong)(kong)實效性及(ji)科學性可(ke)(ke)有(you)所(suo)提(ti)高(gao)。

（二）理順流(liu)程，提高財務風險防范與(yu)控(kong)制效率

在(zai)(zai)理(li)(li)順財(cai)(cai)務(wu)風(feng)(feng)險(xian)防(fang)(fang)范與控(kong)制(zhi)(zhi)(zhi)流程(cheng)(cheng)前，建(jian)筑(zhu)(zhu)公(gong)(gong)司(si)(si)需對(dui)(dui)主要內(nei)(nei)容及(ji)總體目標(biao)予以(yi)明確，而后立足實(shi)(shi)際以(yi)落實(shi)(shi)財(cai)(cai)務(wu)風(feng)(feng)控(kong)目標(biao)為(wei)(wei)(wei)出(chu)發點(dian)理(li)(li)順實(shi)(shi)踐流程(cheng)(cheng)。第(di)一，獲(huo)取初(chu)始(shi)信(xin)(xin)息(xi)。在(zai)(zai)建(jian)筑(zhu)(zhu)公(gong)(gong)司(si)(si)內(nei)(nei)部(bu)(bu)與外部(bu)(bu)搜(sou)集整理(li)(li)財(cai)(cai)務(wu)風(feng)(feng)險(xian)相關(guan)(guan)數據(ju)資(zi)料，對(dui)(dui)風(feng)(feng)控(kong)歷史及(ji)趨勢(shi)加(jia)以(yi)分(fen)析(xi)(xi)判斷；第(di)二，評(ping)(ping)估(gu)(gu)財(cai)(cai)務(wu)風(feng)(feng)險(xian)。建(jian)筑(zhu)(zhu)公(gong)(gong)司(si)(si)對(dui)(dui)與重要業務(wu)有(you)(you)關(guan)(guan)的(de)初(chu)始(shi)信(xin)(xin)息(xi)進(jin)行(xing)(xing)評(ping)(ping)估(gu)(gu)，包括風(feng)(feng)險(xian)辨識(shi)(shi)、剖析(xi)(xi)、評(ping)(ping)價三部(bu)(bu)分(fen)，最終對(dui)(dui)財(cai)(cai)務(wu)風(feng)(feng)險(xian)有(you)(you)理(li)(li)性(xing)(xing)的(de)認識(shi)(shi)，為(wei)(wei)(wei)風(feng)(feng)控(kong)對(dui)(dui)策設計與推行(xing)(xing)提供(gong)依(yi)(yi)據(ju)；第(di)三，風(feng)(feng)險(xian)管(guan)(guan)理(li)(li)。建(jian)筑(zhu)(zhu)公(gong)(gong)司(si)(si)依(yi)(yi)據(ju)實(shi)(shi)力、規(gui)模、戰(zhan)略規(gui)劃、發展(zhan)追(zhui)求及(ji)外部(bu)(bu)環境對(dui)(dui)風(feng)(feng)險(xian)偏好加(jia)以(yi)確定，同時(shi)依(yi)(yi)據(ju)風(feng)(feng)險(xian)承受度、營運戰(zhan)略、風(feng)(feng)控(kong)標(biao)準等條件從風(feng)(feng)險(xian)轉移(yi)、規(gui)避、承擔(dan)、轉換、補(bu)償、對(dui)(dui)沖等角度出(chu)發制(zhi)(zhi)(zhi)定管(guan)(guan)理(li)(li)方案(an)(an)，在(zai)(zai)此基礎上為(wei)(wei)(wei)基于風(feng)(feng)控(kong)的(de)營運資(zi)源配置提供(gong)抓手，使風(feng)(feng)險(xian)管(guan)(guan)理(li)(li)可(ke)成為(wei)(wei)(wei)建(jian)筑(zhu)(zhu)公(gong)(gong)司(si)(si)營運戰(zhan)略的(de)一部(bu)(bu)分(fen)；第(di)四(si)，過程(cheng)(cheng)性(xing)(xing)控(kong)制(zhi)(zhi)(zhi)。針對(dui)(dui)不同類別的(de)財(cai)(cai)務(wu)風(feng)(feng)險(xian)加(jia)以(yi)控(kong)制(zhi)(zhi)(zhi)，制(zhi)(zhi)(zhi)定適宜性(xing)(xing)及(ji)指向(xiang)性(xing)(xing)較強(qiang)的(de)防(fang)(fang)范與控(kong)制(zhi)(zhi)(zhi)方案(an)(an)，該方案(an)(an)要能在(zai)(zai)財(cai)(cai)務(wu)風(feng)(feng)險(xian)發生前、發展(zhan)中及(ji)規(gui)避后起效；第(di)五(wu)，監督(du)及(ji)改(gai)進(jin)。建(jian)筑(zhu)(zhu)公(gong)(gong)司(si)(si)要將重大決策、事件與風(feng)(feng)險(xian)視為(wei)(wei)(wei)流程(cheng)(cheng)高效優(you)化的(de)重點(dian)，針對(dui)(dui)初(chu)始(shi)信(xin)(xin)息(xi)的(de)搜(sou)集、風(feng)(feng)險(xian)評(ping)(ping)估(gu)(gu)、過程(cheng)(cheng)性(xing)(xing)控(kong)制(zhi)(zhi)(zhi)等方面加(jia)以(yi)監督(du)，通(tong)過返回(hui)測試(shi)、壓力測試(shi)、自我評(ping)(ping)估(gu)(gu)、穿(chuan)行(xing)(xing)等測試(shi)對(dui)(dui)財(cai)(cai)務(wu)風(feng)(feng)險(xian)防(fang)(fang)范與控(kong)制(zhi)(zhi)(zhi)實(shi)(shi)效性(xing)(xing)加(jia)以(yi)檢驗，依(yi)(yi)據(ju)公(gong)(gong)司(si)(si)營運實(shi)(shi)況以(yi)彌補(bu)風(feng)(feng)控(kong)缺陷為(wei)(wei)(wei)導向(xiang)改(gai)進(jin)管(guan)(guan)理(li)(li)對(dui)(dui)策。

（三(san)）技術(shu)升(sheng)級，提升(sheng)財務風(feng)險防(fang)范與控制能(neng)力(li)

建(jian)(jian)筑(zhu)(zhu)公司(si)(si)(si)把IT技(ji)術與(yu)(yu)財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)防控(kong)(kong)各環節、各活(huo)動、各方案聯系起來(lai)，構建(jian)(jian)覆蓋內(nei)部(bu)控(kong)(kong)制、基(ji)本流程等方面的(de)(de)信(xin)息(xi)系統(tong)，為(wei)初始信(xin)息(xi)匯總、過(guo)程性(xing)控(kong)(kong)制、監(jian)(jian)督與(yu)(yu)評估提供(gong)(gong)(gong)便(bian)利(li)(li)條(tiao)件，使(shi)財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)分析、報告編制、披(pi)露等管(guan)(guan)(guan)控(kong)(kong)工作能(neng)更加高效(xiao)。為(wei)使(shi)財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)防范(fan)(fan)與(yu)(yu)控(kong)(kong)制能(neng)力(li)(li)得(de)(de)以提升(sheng)需利(li)(li)用IT技(ji)術增強數據量(liang)化(hua)分析的(de)(de)及時(shi)性(xing)、完(wan)整性(xing)及精準(zhun)性(xing)，提出數據錄入、存儲、增減(jian)有關(guan)要求(qiu)，財(cai)(cai)務數據經過(guo)批準(zhun)后方可規范(fan)(fan)化(hua)處理(li)。在(zai)財(cai)(cai)務信(xin)息(xi)日益(yi)增多的(de)(de)基(ji)礎上(shang)，依(yi)據風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)偏好(hao)、風(feng)(feng)(feng)(feng)控(kong)(kong)實力(li)(li)、發展需要構建(jian)(jian)財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)(guan)控(kong)(kong)模(mo)(mo)型(xing)，在(zai)線(xian)定量(liang)測(ce)試、定性(xing)分析，使(shi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)計量(liang)更為(wei)準(zhun)確，可依(yi)托(tuo)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)排序頻譜、矩陣對重要業(ye)務、重大風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)進行監(jian)(jian)督，若超出建(jian)(jian)筑(zhu)(zhu)公司(si)(si)(si)風(feng)(feng)(feng)(feng)控(kong)(kong)能(neng)力(li)(li)上(shang)線(xian)該模(mo)(mo)型(xing)還會報警，以財(cai)(cai)務報告的(de)(de)形(xing)式說明風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)形(xing)成原因，為(wei)建(jian)(jian)筑(zhu)(zhu)公司(si)(si)(si)防范(fan)(fan)與(yu)(yu)控(kong)(kong)制財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)提供(gong)(gong)(gong)著力(li)(li)點(dian)。利(li)(li)用共享技(ji)術保障財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)信(xin)息(xi)可在(zai)建(jian)(jian)筑(zhu)(zhu)公司(si)(si)(si)內(nei)部(bu)高效(xiao)流轉(zhuan)、實時(shi)共享、及時(shi)更新，不(bu)僅滿足(zu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)單項(xiang)管(guan)(guan)(guan)理(li)需求(qiu)，還可為(wei)跨部(bu)門(men)、一體化(hua)風(feng)(feng)(feng)(feng)控(kong)(kong)給予(yu)支持(chi)。需要注意(yi)的(de)(de)是，現階(jie)段IT技(ji)術持(chi)續更新，建(jian)(jian)筑(zhu)(zhu)公司(si)(si)(si)信(xin)息(xi)系統(tong)應具有生(sheng)命力(li)(li)，為(wei)向外延展、靈活(huo)增減(jian)提供(gong)(gong)(gong)便(bian)利(li)(li)條(tiao)件，可根據財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)(guan)控(kong)(kong)需要增加模(mo)(mo)塊(kuai)化(hua)功能(neng)，如(ru)稅務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)分析模(mo)(mo)塊(kuai)、市(shi)場競爭(zheng)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)分析模(mo)(mo)塊(kuai)等，使(shi)財(cai)(cai)務風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)信(xin)息(xi)利(li)(li)用率得(de)(de)以提高，還可完(wan)善基(ji)于IT技(ji)術的(de)(de)財(cai)(cai)務風(feng)(feng)(feng)(feng)控(kong)(kong)系統(tong)。

（四）完(wan)善組(zu)織體系，使財務風險防(fang)范(fan)與控制工作更具(ju)規范(fan)性

建筑公(gong)司需(xu)完(wan)善財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)范(fan)與(yu)控(kong)(kong)(kong)制(zhi)組織(zhi)(zhi)體系(xi)（見圖1），將法人治(zhi)理(li)結構(gou)、職(zhi)能(neng)(neng)部(bu)門(men)設(she)(she)置(zhi)、內(nei)部(bu)審計、法務(wu)(wu)(wu)(wu)(wu)(wu)部(bu)門(men)等視為(wei)該體系(xi)進一步優化的(de)支點，同時(shi)明確各(ge)自的(de)風(feng)控(kong)(kong)(kong)權責(ze)，為(wei)織(zhi)(zhi)密風(feng)控(kong)(kong)(kong)網絡奠定基(ji)礎。在完(wan)善組織(zhi)(zhi)體系(xi)的(de)同時(shi)設(she)(she)有(you)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)范(fan)與(yu)控(kong)(kong)(kong)制(zhi)三大防(fang)(fang)(fang)線：一是(shi)主要(yao)(yao)業務(wu)(wu)(wu)(wu)(wu)(wu)活動(dong)責(ze)任部(bu)門(men)及(ji)相(xiang)關職(zhi)能(neng)(neng)部(bu)門(men)；二是(shi)董事會(hui)設(she)(she)立風(feng)控(kong)(kong)(kong)委員(yuan)會(hui)及(ji)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)管控(kong)(kong)(kong)職(zhi)能(neng)(neng)部(bu)門(men)；三是(shi)董事會(hui)設(she)(she)立審計委員(yuan)會(hui)及(ji)內(nei)部(bu)審計部(bu)門(men)。不同的(de)部(bu)門(men)所負責(ze)的(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)范(fan)與(yu)控(kong)(kong)(kong)制(zhi)工作(zuo)存在區別，為(wei)使組織(zhi)(zhi)體系(xi)建設(she)(she)更為(wei)規范(fan)需(xu)明確各(ge)自權責(ze)。以財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)管控(kong)(kong)(kong)部(bu)門(men)為(wei)例，要(yao)(yao)全方位(wei)分析(xi)、評估、判斷具體的(de)風(feng)險(xian)(xian)(xian)，在此基(ji)礎上研究提(ti)(ti)出(chu)可全視域防(fang)(fang)(fang)范(fan)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)的(de)工作(zuo)報告，還需(xu)依托內(nei)控(kong)(kong)(kong)機(ji)制(zhi)引領(ling)各(ge)部(bu)門(men)圍繞重大風(feng)險(xian)(xian)(xian)、決策、事件及(ji)業務(wu)(wu)(wu)(wu)(wu)(wu)的(de)風(feng)險(xian)(xian)(xian)評判機(ji)制(zhi)、標準、要(yao)(yao)求提(ti)(ti)出(chu)建議，疏通上下聯動(dong)的(de)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)范(fan)渠道(dao)，提(ti)(ti)升風(feng)控(kong)(kong)(kong)服務(wu)(wu)(wu)(wu)(wu)(wu)能(neng)(neng)力(li)，在此前提(ti)(ti)下制(zhi)定跨部(bu)門(men)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)評估報告，著(zhu)眼于宏觀加大財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)控(kong)(kong)(kong)力(li)度。在財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)范(fan)與(yu)控(kong)(kong)(kong)制(zhi)決策施行(xing)(xing)的(de)同時(shi)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)管控(kong)(kong)(kong)部(bu)門(men)還需(xu)發揮日常監督作(zuo)用(yong)，進行(xing)(xing)過程性的(de)風(feng)險(xian)(xian)(xian)評估并提(ti)(ti)出(chu)整改意見，負責(ze)動(dong)態開展財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)范(fan)與(yu)控(kong)(kong)(kong)制(zhi)工作(zuo)，繼而落實(shi)全面(mian)提(ti)(ti)高財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)防(fang)(fang)(fang)控(kong)(kong)(kong)質量的(de)目(mu)標。

（五）增強(qiang)針對性，賦予財(cai)務風險防范(fan)與控制深度和廣度

在獲取初始信息(xi)(xi)(xi)的(de)(de)(de)條件下對(dui)(dui)(dui)建(jian)筑(zhu)公(gong)司(si)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)歷史(shi)、發(fa)展(zhan)趨勢(shi)、規律特點(dian)等(deng)(deng)方(fang)面(mian)進行(xing)分(fen)析(xi)，動態(tai)整合(he)與(yu)運營、市(shi)場、財(cai)(cai)務(wu)(wu)(wu)(wu)、戰略等(deng)(deng)方(fang)面(mian)相關(guan)(guan)的(de)(de)(de)信息(xi)(xi)(xi)，通過信息(xi)(xi)(xi)組(zu)合(he)、篩(shai)選、加工(gong)、延展(zhan)等(deng)(deng)系(xi)統性(xing)處理(li)為(wei)有針對(dui)(dui)(dui)性(xing)地防(fang)范(fan)(fan)與(yu)控(kong)制(zhi)(zhi)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)奠(dian)定基(ji)礎，確(que)保財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)控(kong)活動有深度、有廣度。以戰略風(feng)(feng)(feng)險(xian)(xian)的(de)(de)(de)防(fang)控(kong)為(wei)例，需廣泛(fan)搜集(ji)導致建(jian)筑(zhu)公(gong)司(si)營運戰略實施(shi)不及(ji)預期(qi)及(ji)蒙受損失的(de)(de)(de)數(shu)據資(zi)料，在此基(ji)礎上針對(dui)(dui)(dui)國內外經濟局勢(shi)、政策(ce)、科技創(chuang)新、市(shi)場供需關(guan)(guan)系(xi)、戰略合(he)作對(dui)(dui)(dui)象、主要客戶、競爭對(dui)(dui)(dui)手及(ji)公(gong)司(si)投融資(zi)計(ji)劃(hua)、經營計(ji)劃(hua)、業務(wu)(wu)(wu)(wu)活動等(deng)(deng)方(fang)面(mian)進行(xing)分(fen)析(xi)，保障財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)防(fang)范(fan)(fan)與(yu)控(kong)制(zhi)(zhi)有的(de)(de)(de)放矢，以免財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)控(kong)與(yu)實際(ji)情況不符。利(li)用(yong)初始信息(xi)(xi)(xi)還可針對(dui)(dui)(dui)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)、市(shi)場風(feng)(feng)(feng)險(xian)(xian)、法(fa)律等(deng)(deng)風(feng)(feng)(feng)險(xian)(xian)進行(xing)分(fen)析(xi)判斷，使(shi)風(feng)(feng)(feng)控(kong)范(fan)(fan)圍更廣，保障財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)辨(bian)識、剖析(xi)及(ji)評價具有系(xi)統性(xing)及(ji)全面(mian)性(xing)，繼而提高建(jian)筑(zhu)公(gong)司(si)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)(xian)防(fang)范(fan)(fan)與(yu)控(kong)制(zhi)(zhi)質量。

四、建筑公司財務風險防范與控制的其他建議

（一）豐富風(feng)控方法

雖然(ran)IT技術助力建(jian)筑公司(si)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)控(kong)(kong)舉(ju)(ju)措(cuo)(cuo)創新(xin)，但固有(you)(you)風(feng)(feng)(feng)(feng)控(kong)(kong)手(shou)段(duan)也需(xu)有(you)(you)效運(yun)用，期間(jian)引入(ru)數(shu)字技術并為(wei)初始信息聚攏提供(gong)條件。當前(qian)常用的(de)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)評估(gu)方(fang)(fang)法為(wei)定(ding)(ding)性(xing)(xing)方(fang)(fang)法及(ji)定(ding)(ding)量方(fang)(fang)法（見(jian)表(biao)2）。定(ding)(ding)性(xing)(xing)方(fang)(fang)法可(ke)(ke)通過集體討論、問卷調(diao)查、專(zhuan)家咨詢、行業標(biao)桿比較、工作(zuo)(zuo)訪談、實地調(diao)研及(ji)政策分(fen)(fen)析(xi)(xi)、情景分(fen)(fen)析(xi)(xi)等方(fang)(fang)法的(de)合(he)(he)理運(yun)用達成評估(gu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的(de)目標(biao)，圍繞該目標(biao)設計(ji)并開(kai)展財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)防(fang)(fang)范(fan)(fan)與(yu)控(kong)(kong)制(zhi)活動(dong)，確保風(feng)(feng)(feng)(feng)控(kong)(kong)工作(zuo)(zuo)有(you)(you)理有(you)(you)據。定(ding)(ding)量方(fang)(fang)法可(ke)(ke)通過失效模型、計(ji)算機模擬、統計(ji)推論及(ji)事件樹分(fen)(fen)析(xi)(xi)、影響(xiang)因素等分(fen)(fen)析(xi)(xi)舉(ju)(ju)措(cuo)(cuo)的(de)有(you)(you)效運(yun)用達到評估(gu)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的(de)目的(de)，期間(jian)可(ke)(ke)使(shi)用IT技術打造無人力干(gan)擾的(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)評估(gu)環境，以(yi)免建(jian)筑公司(si)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)防(fang)(fang)范(fan)(fan)與(yu)控(kong)(kong)制(zhi)僵化(hua)(hua)低(di)效，側重擺脫“經驗論”的(de)約(yue)束，可(ke)(ke)根據公司(si)具體情況做好識別、辨析(xi)(xi)、評估(gu)與(yu)控(kong)(kong)制(zhi)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的(de)工作(zuo)(zuo)。需(xu)要注(zhu)意的(de)是，無論使(shi)用定(ding)(ding)性(xing)(xing)方(fang)(fang)法還(huan)是定(ding)(ding)量方(fang)(fang)法均需(xu)關注(zhu)分(fen)(fen)析(xi)(xi)對象(xiang)之間(jian)的(de)關聯(lian)，為(wei)的(de)是強化(hua)(hua)風(feng)(feng)(feng)(feng)控(kong)(kong)組合(he)(he)效應，立足宏(hong)觀(guan)層面統一管控(kong)(kong)，可(ke)(ke)利用IT技術結合(he)(he)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)影響(xiang)程度、發(fa)生可(ke)(ke)能性(xing)(xing)、風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)指數(shu)高(gao)低(di)繪制(zhi)坐(zuo)標(biao)圖，使(shi)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)防(fang)(fang)范(fan)(fan)與(yu)控(kong)(kong)制(zhi)更具秩序性(xing)(xing)、規范(fan)(fan)性(xing)(xing)及(ji)科(ke)學性(xing)(xing)，依據風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)綜合(he)(he)評估(gu)結論制(zhi)定(ding)(ding)應對方(fang)(fang)案(an)，保障(zhang)建(jian)筑公司(si)財(cai)務(wu)(wu)風(feng)(feng)(feng)(feng)控(kong)(kong)事半功倍(bei)。

（二）培養財(cai)務風險管控人才

為使(shi)建(jian)筑(zhu)公司(si)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)防范與(yu)控(kong)(kong)(kong)(kong)(kong)制質(zhi)量(liang)能不(bu)斷(duan)提(ti)(ti)(ti)(ti)高(gao)，除完善組織(zhi)體(ti)系外，還需(xu)培(pei)育優質(zhi)人(ren)才(cai)，定期組織(zhi)財(cai)(cai)(cai)務(wu)(wu)(wu)部(bu)門、審計等(deng)部(bu)門專職工作者學(xue)(xue)習(xi)(xi)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)防控(kong)(kong)(kong)(kong)(kong)理(li)論知識(shi)(shi)(shi)、高(gao)新(xin)技(ji)術(shu)手段，使(shi)之對(dui)投資風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)、籌資風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)、戰略等(deng)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)可(ke)有(you)較強的(de)識(shi)(shi)(shi)別(bie)、評(ping)估及應(ying)(ying)對(dui)能力，還可(ke)在IT技(ji)術(shu)深入運營的(de)大背景下創新(xin)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)舉措，推動建(jian)筑(zhu)公司(si)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)管理(li)工作與(yu)時俱進。因為建(jian)筑(zhu)公司(si)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)防范強調(diao)一體(ti)化的(de)重要(yao)性，所以非專職部(bu)門需(xu)組織(zhi)各崗位員(yuan)(yuan)工接受財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)防控(kong)(kong)(kong)(kong)(kong)初級培(pei)訓，樹立風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)意識(shi)(shi)(shi)，明確風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)職責，參與(yu)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)活動，在監督反饋、方案執行、自我評(ping)價(jia)等(deng)環節加強實踐，使(shi)各部(bu)門營運活動能順利(li)展開，筑(zhu)牢(lao)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)屏障(zhang)，在全員(yuan)(yuan)業務(wu)(wu)(wu)素(su)養(yang)有(you)效提(ti)(ti)(ti)(ti)升的(de)條(tiao)件下提(ti)(ti)(ti)(ti)升財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)水平。值得(de)一提(ti)(ti)(ti)(ti)的(de)是，績效考(kao)評(ping)對(dui)調(diao)動全員(yuan)(yuan)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)的(de)自覺性有(you)益，通(tong)過考(kao)評(ping)可(ke)指明各部(bu)門財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)的(de)不(bu)足及努(nu)力的(de)方向，繼而鞭策全員(yuan)(yuan)學(xue)(xue)習(xi)(xi)進取(qu)，有(you)效拔高(gao)業務(wu)(wu)(wu)素(su)養(yang)，共同應(ying)(ying)對(dui)風(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)(kong)(kong)挑戰，為建(jian)筑(zhu)公司(si)提(ti)(ti)(ti)(ti)高(gao)財(cai)(cai)(cai)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)防范與(yu)控(kong)(kong)(kong)(kong)(kong)制質(zhi)量(liang)提(ti)(ti)(ti)(ti)供(gong)人(ren)才(cai)保障(zhang)。

（三(san)）多思路規避(bi)財(cai)務(wu)風險

因為財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)產(chan)(chan)生(sheng)具有(you)復雜性(xing)，所以建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)需(xu)多思路探索防范(fan)與控(kong)(kong)制(zhi)財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)出路。建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)可(ke)用發起、拒絕、停止等方(fang)式達(da)到回避財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)發生(sheng)的(de)目(mu)的(de)，如(ru)放棄(qi)(qi)建設(she)項(xiang)目(mu)投資、不在(zai)繳(jiao)納稅負環(huan)節“打擦(ca)邊球”等；在(zai)財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)無法避免(mian)的(de)情(qing)況下建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)可(ke)理性(xing)或(huo)非(fei)理性(xing)地自(zi)主(zhu)承擔(dan)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，這(zhe)種(zhong)選擇(ze)建立在(zai)公(gong)(gong)司(si)有(you)能力(li)應對有(you)關風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)條(tiao)件下，尤(you)其在(zai)效益(yi)遠(yuan)高于因風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)而造(zao)成的(de)損失時主(zhu)動(dong)承擔(dan)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)方(fang)案(an)具有(you)可(ke)行性(xing)；建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)可(ke)通(tong)(tong)過(guo)放棄(qi)(qi)高風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)事(shi)(shi)項(xiang)或(huo)決(jue)(jue)策降低財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)發生(sheng)的(de)概率，實現用低風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)事(shi)(shi)項(xiang)或(huo)決(jue)(jue)策替換(huan)高風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)事(shi)(shi)項(xiang)或(huo)決(jue)(jue)策的(de)目(mu)標，例如(ru)建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)可(ke)通(tong)(tong)過(guo)減少銀行貸(dai)款的(de)方(fang)式控(kong)(kong)制(zhi)資產(chan)(chan)負債規模(mo)；以控(kong)(kong)制(zhi)財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)發生(sheng)頻率或(huo)減小損失為指向，通(tong)(tong)過(guo)危機公(gong)(gong)關、內部審計、業務(wu)流程關鍵點掌控(kong)(kong)、內部稽(ji)核等方(fang)式達(da)到風(feng)(feng)(feng)控(kong)(kong)的(de)目(mu)的(de)；建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)可(ke)通(tong)(tong)過(guo)推行股份制(zhi)及(ji)外包、轉(zhuan)換(huan)債券(quan)等方(fang)式助(zhu)力(li)財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)轉(zhuan)移，將風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)可(ke)能帶來的(de)損失轉(zhuan)至別(bie)處；建筑(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)可(ke)在(zai)分析引起財(cai)務(wu)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)各因素內部關聯(lian)的(de)前提下承擔(dan)多個風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，通(tong)(tong)過(guo)期(qi)貨套(tao)期(qi)保值(zhi)、多種(zhong)外幣結(jie)算、資產(chan)(chan)優化組(zu)合(he)等形式助(zhu)于風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)相(xiang)互抵消。

五、結語

綜(zong)上所(suo)述，建(jian)(jian)筑(zhu)公司(si)(si)防(fang)(fang)范(fan)(fan)與控制財(cai)務(wu)(wu)風(feng)險(xian)利于(yu)其(qi)發現營(ying)運決策短(duan)板、為運營(ying)活動科(ke)學展(zhan)開提供依據、增(zeng)(zeng)強(qiang)公司(si)(si)凝聚力(li)。基于(yu)此，建(jian)(jian)筑(zhu)公司(si)(si)需在(zai)明晰財(cai)務(wu)(wu)風(feng)險(xian)防(fang)(fang)控現狀的基礎上，可在(zai)緊抓(zhua)要點、理(li)順流程、技術升級、完善(shan)組(zu)織體(ti)系及增(zeng)(zeng)強(qiang)風(feng)控針(zhen)對性(xing)(xing)(xing)的層面(mian)上下功(gong)夫，使財(cai)務(wu)(wu)風(feng)險(xian)防(fang)(fang)范(fan)(fan)與控制具有時效性(xing)(xing)(xing)、過程性(xing)(xing)(xing)、科(ke)學性(xing)(xing)(xing)及全面(mian)性(xing)(xing)(xing)，在(zai)此基礎上建(jian)(jian)議(yi)建(jian)(jian)筑(zhu)公司(si)(si)豐富風(feng)控方法，培育財(cai)務(wu)(wu)風(feng)險(xian)防(fang)(fang)范(fan)(fan)與控制人才，多思路規避財(cai)務(wu)(wu)風(feng)險(xian)，繼而提高建(jian)(jian)筑(zhu)公司(si)(si)財(cai)務(wu)(wu)風(feng)險(xian)綜(zong)合(he)管控質量。

參考文獻：

[1]王(wang)怡．基于(yu)企業內部控制(zhi)的(de)財務風險的(de)防范(fan)和控制(zhi)對策———以A公司為例(li)[J].理財:學術版,2019(06):30－32．

[2]李(li)宗超(chao).建筑施(shi)工企業財務風險成因及其防范(fan)措(cuo)施(shi)[J].財會學習,2020(10):33-34.

[3]范(fan)(fan)雪琴.建筑施工(gong)企業財務(wu)風險控(kong)制與防范(fan)(fan)研究[J].中小企業管(guan)理與科技(上(shang)旬刊),2021(03):81-82.

[4]劉美(mei)云.建(jian)筑施工(gong)企(qi)業(ye)財務風險現狀及(ji)控(kong)制策略探討[J].企(qi)業(ye)改革與(yu)管理,2020(12):167-168.

[5]宋麗梅(mei)．房地(di)產企業財務風(feng)險(xian)及其防(fang)范措施研究(jiu)———以(yi)WD公司為例[J].產業創(chuang)新(xin)研究(jiu),2020(01):61－64．

[6]張黎.建筑施工企業(ye)財務風險(xian)控(kong)制策略探析[J].財經界(學術版),2019(06):102-103.

[7]王文斌．淺談(tan)房地產企業(ye)財務風險與(yu)內部(bu)控制防范措(cuo)施[J].中國民商(shang),2019(10):203．

作者：許建(jian)(jian)東(dong) 單位：十四冶建(jian)(jian)設(she)集(ji)團云(yun)南(nan)第五(wu)建(jian)(jian)筑(zhu)安裝工程有限公(gong)司