业财融合下建筑业现金流动态预算管理路径探究

Exploration of Dynamic Budget Management Path for Cash Flow in the Construction Industry under the Integration of Business and Finance

摘要: 目前，建筑行业正经历从静态管控向动态预警演进的过程。现金流作为企业的血液，关乎企业生死存亡。因此，对现金流动态预算管理进行研究和探讨非常有必要。本文在业财融合的视角下，对建筑业现金流动态预算管理的特点、现状和价值进行了分析。同时，结合施工项目的经验，提出了“五阶闭环管理模型”，旨在为建筑业预算管理水平的提升提供借鉴和参考。

Abstract: Currently, the construction industry is undergoing a transition from static control to dynamic early warning. Cash flow, as the lifeblood of an enterprise, is crucial to its survival. Therefore, it is essential to research and explore dynamic cash flow budget management. From the perspective of business-finance integration, this paper analyzes the characteristics, current status, and value of dynamic cash flow budget management in the construction industry. Additionally, drawing on practical experience from construction projects, it proposes a “five-stage closed-loop management model”, aiming to provide insights and references for improving budget management standards in the construction sector.