境外承包工程财务管理重点问题探析

    Overseas contracted projects focus on issues of financial management

    • 摘要: 境外承包工程项目受工程所在国政治、经济、社会环境及气候条件等方面的影响,通常具有不确定因素多、风险大、周期长等特点。此外,因工程项目所处的国家、地域不同,所适用的法律、法规和条例各有不同,这对境外承包工程的财务管理工作提出了挑战。本文拟就集团公司境外承包工程财务管理中,遇到的资金管理、成本费用控制及外账税收管理三方面的重点问题进行探讨和分析。

       

      Abstract: Engineering contracting projects outside the country by the political, economic, social, environmental and climatic conditions, the impact, usually with elements of uncertainty, risk, long cycle and so on. In addition, due to the project in which the countries in different regions of the applicable laws, rules and regulations are different, which is contracted projects overseas financial management challenges. This paper intends to contract projects outside the company encountered financial management, capital management, cost control and external accounts in three areas of tax administration to discuss key issues and analysis.

       

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