国际建筑企业EPC联合体财务管理探析
Analysis on Financial Management of EPC Consortium of International Construction Enterprises

“一带一路”国家战略的实施，大批企业走出国门，以供给侧改革、国内国际双循环政策的推动下，建筑业为代表的优秀企业扎根国外，建筑企业走出去向国外送去了技术、资金、管理方式，为了适应项目所在国政策要求组成联合体投标的项目越来越多，包括松散型、紧密型、外紧内松型联合体的出现，财务管理出现新的挑战，联合体财务管理不是单一企业的管理，本文针对联合体的特殊性，分析联合体财务管理的各方面，从而高质量的服务境外联合体工程项目。
With the implementation of the “belt and roadinitiative”, a large number of enterprises go abroad. Driven by supply-side reform and domestic-international dual circulation policies, excellent enterprises represented by the construction companies take root abroad, and construction enterprises go abroad to send technology, capital and management methods. In order to meet the policy requirements of the host countries, more and more projects are formed as a consortium to bid, including the integrated consortium, non-integrated consortium, combination consortium. New challenges in financial management, consortium financial management are not a single enterprise management. According to the particularity of the consortium, this article analyzes all aspects of the consortium’s financial management, so as to serve overseas consortium projects with high quality.