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中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)工(gong)程(cheng)(cheng)(cheng)總公(gong)(gong)(gong)司(si)（以下(xia)簡稱“中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)”）組建(jian)(jian)(jian)于(yu)1982年，主要(yao)業(ye)務為房屋建(jian)(jian)(jian)筑(zhu)工(gong)程(cheng)(cheng)(cheng)、國(guo)(guo)(guo)際工(gong)程(cheng)(cheng)(cheng)承包、基(ji)礎設施建(jian)(jian)(jian)設、房地(di)產(chan)開發與(yu)投資、設計(ji)勘察(cha)業(ye)務。2007年，中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)工(gong)程(cheng)(cheng)(cheng)總公(gong)(gong)(gong)司(si)整體(ti)改制為中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)股份有(you)限公(gong)(gong)(gong)司(si)（鑒于(yu)中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)工(gong)程(cheng)(cheng)(cheng)總公(gong)(gong)(gong)司(si)的整體(ti)資產(chan)、業(ye)務進(jin)(jin)入股份公(gong)(gong)(gong)司(si)，以下(xia)將中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)工(gong)程(cheng)(cheng)(cheng)總公(gong)(gong)(gong)司(si)和股份公(gong)(gong)(gong)司(si)統稱為“中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)”），并于(yu)2009年7月29日成(cheng)功登陸(lu)A股市場。2006至2012年，“中(zhong)國(guo)(guo)(guo)建(jian)(jian)(jian)筑(zhu)”連續七(qi)年進(jin)(jin)入《財富》世界500強，2012年排名第(di)100位。

近年來(lai)，隨著(zhu)市(shi)(shi)場競爭日益加劇(ju),企(qi)業(ye)面臨的(de)(de)壓力不斷(duan)增加，風險也越來(lai)越大(da)。為了(le)防(fang)(fang)范(fan)風險促進企(qi)業(ye)的(de)(de)持續穩定(ding)健(jian)康發(fa)(fa)展(zhan)，我(wo)國(guo)對上市(shi)(shi)公司的(de)(de)監管(guan)機制(zhi)不斷(duan)完善。就(jiu)建(jian)筑(zhu)地(di)產行(xing)業(ye)來(lai)說，中國(guo)自改革開放以來(lai)，與(yu)建(jian)筑(zhu)、地(di)產相關的(de)(de)制(zhi)度(du)不斷(duan)改革、深化，推動(dong)了(le)我(wo)國(guo)建(jian)筑(zhu)地(di)產行(xing)業(ye)的(de)(de)高速發(fa)(fa)展(zhan)，但也給市(shi)(shi)場帶來(lai)了(le)諸多問題，如地(di)產行(xing)業(ye)市(shi)(shi)場供求失衡(heng)、行(xing)業(ye)發(fa)(fa)展(zhan)與(yu)國(guo)民經濟(ji)發(fa)(fa)展(zhan)不協調。同(tong)時(shi)，國(guo)家在建(jian)筑(zhu)地(di)產行(xing)業(ye)領域宏觀政策的(de)(de)頻繁(fan)變動(dong)和有限的(de)(de)融(rong)資路徑給建(jian)筑(zhu)地(di)產企(qi)業(ye)同(tong)樣帶來(lai)了(le)較(jiao)大(da)的(de)(de)風險。因(yin)此，建(jian)立(li)健(jian)全全面風險管(guan)理體系，加強(qiang)風險管(guan)理與(yu)內部控制(zhi)機制(zhi)的(de)(de)融(rong)合(he)，強(qiang)化重大(da)風險防(fang)(fang)控、探索構建(jian)一套高效、簡潔(jie)、實用的(de)(de)風險、內控及風險預警系統成(cheng)為建(jian)筑(zhu)地(di)產企(qi)業(ye)的(de)(de)當務之急。

一(yi)、全面風險管(guan)理(li)工作(zuo)概況

回溯中(zhong)(zhong)國(guo)建(jian)筑(zhu)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)發(fa)展(zhan)歷史，隨著(zhu)國(guo)資委《中(zhong)(zhong)央企(qi)業(ye)(ye)(ye)全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)指引》的(de)推(tui)出，中(zhong)(zhong)國(guo)建(jian)筑(zhu)對風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)認知進一(yi)步得(de)到了(le)(le)(le)加強(qiang)(qiang)，全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)(zuo)(zuo)也歷經(jing)了(le)(le)(le)三個重(zhong)要的(de)發(fa)展(zhan)階(jie)段。一(yi)是(shi)明確了(le)(le)(le)以(yi)中(zhong)(zhong)建(jian)股份為(wei)主體(ti)的(de)全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)(zuo)(zuo)探索起(qi)步階(jie)段。中(zhong)(zhong)國(guo)建(jian)筑(zhu)以(yi)向國(guo)資委遞(di)交《中(zhong)(zhong)央企(qi)業(ye)(ye)(ye)年(nian)度全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)報告(gao)》為(wei)契機啟動了(le)(le)(le)總部的(de)全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)系的(de)建(jian)設(she)工(gong)(gong)作(zuo)(zuo)(zuo)。二(er)(er)是(shi)以(yi)縱(zong)向推(tui)進二(er)(er)級單位全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)系建(jian)設(she)的(de)深(shen)化(hua)(hua)階(jie)段。在總部全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)經(jing)驗成熟的(de)基礎上，向各二(er)(er)級企(qi)業(ye)(ye)(ye)層面縱(zong)向深(shen)入推(tui)進中(zhong)(zhong)建(jian)全(quan)(quan)(quan)(quan)(quan)(quan)系統(tong)的(de)全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)系建(jian)設(she)工(gong)(gong)作(zuo)(zuo)(zuo)，設(she)置完善了(le)(le)(le)二(er)(er)級單位層面的(de)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)機制，構建(jian)企(qi)業(ye)(ye)(ye)可持續(xu)發(fa)展(zhan)的(de)“防(fang)火墻”。三是(shi)以(yi)推(tui)進全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)與內部控制、傳統(tong)ISO貫(guan)標體(ti)系整(zheng)合(he)的(de)創新階(jie)段。中(zhong)(zhong)國(guo)建(jian)筑(zhu)重(zhong)新對全(quan)(quan)(quan)(quan)(quan)(quan)面風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)進行(xing)了(le)(le)(le)審視(shi)和定位，梳(shu)理(li)(li)(li)(li)(li)優化(hua)(hua)業(ye)(ye)(ye)務(wu)流程，本著(zhu)加強(qiang)(qiang)風(feng)(feng)險(xian)(xian)(xian)(xian)預警(jing)、簡(jian)化(hua)(hua)公司管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)行(xing)為(wei)、整(zheng)合(he)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)資源、降低管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)成本、提高控制效率的(de)目的(de)，進行(xing)了(le)(le)(le)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)系的(de)重(zhong)新梳(shu)理(li)(li)(li)(li)(li)與整(zheng)合(he)。

二(er)、全面風險管理(li)工作的實踐及成效

（一）風險意識得到(dao)深化，建立健全了全系(xi)(xi)統的風險管理體系(xi)(xi)。

中(zhong)國(guo)(guo)(guo)建(jian)筑是(shi)(shi)為(wei)數不(bu)(bu)多的(de)(de)(de)(de)不(bu)(bu)占(zhan)(zhan)有(you)(you)大(da)(da)量的(de)(de)(de)(de)國(guo)(guo)(guo)家(jia)投資(zi)，不(bu)(bu)占(zhan)(zhan)有(you)(you)國(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)自(zi)然資(zi)源和(he)經營(ying)專(zhuan)利(li)，以從事(shi)完(wan)全競爭性的(de)(de)(de)(de)建(jian)筑業(ye)(ye)(ye)和(he)地產業(ye)(ye)(ye)為(wei)核(he)心業(ye)(ye)(ye)務而發展壯大(da)(da)起來的(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)重要骨干企業(ye)(ye)(ye)。對于企業(ye)(ye)(ye)來講，風(feng)(feng)險(xian)(xian)(xian)是(shi)(shi)固有(you)(you)的(de)(de)(de)(de)，也是(shi)(shi)常態的(de)(de)(de)(de)，過(guo)去(qu)我們的(de)(de)(de)(de)風(feng)(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)管理(li)大(da)(da)多分散在企業(ye)(ye)(ye)的(de)(de)(de)(de)方方面面，有(you)(you)些風(feng)(feng)險(xian)(xian)(xian)企業(ye)(ye)(ye)關注到(dao)了，有(you)(you)些甚至(zhi)根本沒有(you)(you)意(yi)識到(dao)，更談(tan)不(bu)(bu)上(shang)科學的(de)(de)(de)(de)評估判斷(duan)和(he)持續有(you)(you)效的(de)(de)(de)(de)管理(li)。通(tong)過(guo)國(guo)(guo)(guo)資(zi)委(wei)的(de)(de)(de)(de)引(yin)領，中(zhong)國(guo)(guo)(guo)建(jian)筑高層領導高度重視(shi)，近(jin)幾(ji)年(nian)，通(tong)過(guo)多次組(zu)織召開(kai)全系統(tong)的(de)(de)(de)(de)風(feng)(feng)險(xian)(xian)(xian)管理(li)視(shi)頻會議、風(feng)(feng)險(xian)(xian)(xian)內控培訓、經驗交(jiao)流等活(huo)動，風(feng)(feng)險(xian)(xian)(xian)意(yi)識得到(dao)了加(jia)強和(he)深(shen)化，風(feng)(feng)險(xian)(xian)(xian)管理(li)體(ti)系建(jian)設工作得以在全系統(tong)內快速深(shen)入(ru)推(tui)進，從總公司總部(bu)(bu)到(dao)各(ge)二級下屬單位(wei)目(mu)前均(jun)設置完(wan)善了本單位(wei)的(de)(de)(de)(de)“三(san)道防線”風(feng)(feng)險(xian)(xian)(xian)管理(li)機制(zhi)，并(bing)均(jun)在組(zu)織治理(li)結構上(shang)明確了風(feng)(feng)險(xian)(xian)(xian)管理(li)委(wei)員會和(he)風(feng)(feng)險(xian)(xian)(xian)管理(li)專(zhuan)職部(bu)(bu)門。中(zhong)國(guo)(guo)(guo)建(jian)筑總部(bu)(bu)和(he)各(ge)級子企業(ye)(ye)(ye)每年(nian)定期(qi)進行風(feng)(feng)險(xian)(xian)(xian)辨識與評估活(huo)動，組(zu)織各(ge)重大(da)(da)風(feng)(feng)險(xian)(xian)(xian)主責部(bu)(bu)門、輔責部(bu)(bu)門制(zhi)定管控措施(shi)，并(bing)廣泛(fan)結合業(ye)(ye)(ye)務實際深(shen)入(ru)開(kai)展風(feng)(feng)險(xian)(xian)(xian)監(jian)督與改進活(huo)動。

（二(er)）風(feng)險管(guan)(guan)理(li)工(gong)作(zuo)有效(xiao)與各項基礎(chu)管(guan)(guan)理(li)相融(rong)合，提升企(qi)業管(guan)(guan)理(li)水平，確(que)保企(qi)業效(xiao)益持續穩(wen)定增長。

中國建(jian)筑(zhu)堅持全面(mian)風險管(guan)(guan)理工作(zuo)與(yu)各業(ye)務(wu)系統(tong)基礎管(guan)(guan)理工作(zuo)的密(mi)切融合，近五年(nian)來(lai)風險管(guan)(guan)理工作(zuo)緊(jin)密(mi)圍繞業(ye)務(wu)工作(zuo)流(liu)程，通過問(wen)卷調研(yan)、高層訪談、業(ye)務(wu)專題(ti)研(yan)討會(hui)等(deng)多(duo)種形式開展風險辨識(shi)與(yu)評估活動，針對識(shi)別出(chu)的重大風險評緊(jin)密(mi)圍繞業(ye)務(wu)實際，按照5W1H原則，明確(que)出(chu)主要(yao)責(ze)任部(bu)門、輔助責(ze)任部(bu)門及為降低風險所(suo)需開展落實的具體工作(zuo)內容、完成(cheng)時(shi)間、工作(zuo)目標(biao)、風險承受(shou)度、預警閥(fa)值，以確(que)保(bao)企業(ye)管(guan)(guan)理水平的整體提升。

在(zai)(zai)(zai)(zai)制定(ding)企業(ye)(ye)發(fa)(fa)展(zhan)(zhan)(zhan)目(mu)標(biao)(biao)(biao)(biao)時，有意識調整企業(ye)(ye)發(fa)(fa)展(zhan)(zhan)(zhan)節(jie)(jie)奏(zou)，按照“有所為(wei)(wei)(wei)、有所不(bu)為(wei)(wei)(wei)”的(de)(de)原則，突(tu)出“保增長(chang)、控(kong)(kong)(kong)風險”兩大中(zhong)心(xin)工作(zuo)任務，處理好發(fa)(fa)展(zhan)(zhan)(zhan)速度(du)和發(fa)(fa)展(zhan)(zhan)(zhan)質(zhi)量的(de)(de)關(guan)系(xi)。基于對(dui)企業(ye)(ye)發(fa)(fa)展(zhan)(zhan)(zhan)質(zhi)量的(de)(de)需要(yao)和“控(kong)(kong)(kong)風險”工作(zuo)的(de)(de)要(yao)求，公司(si)(si)在(zai)(zai)(zai)(zai)子(zi)企業(ye)(ye)績(ji)效(xiao)考核制度(du)中(zhong)專門設(she)置了(le)(le)管(guan)理控(kong)(kong)(kong)制類(lei)指(zhi)標(biao)(biao)(biao)(biao)，并制定(ding)了(le)(le)分(fen)(fen)(fen)級和扣分(fen)(fen)(fen)規(gui)則。管(guan)理控(kong)(kong)(kong)制類(lei)指(zhi)標(biao)(biao)(biao)(biao)中(zhong)包括安(an)全與職(zhi)業(ye)(ye)健康(kang)類(lei)控(kong)(kong)(kong)制指(zhi)標(biao)(biao)(biao)(biao)、質(zhi)量與環境類(lei)控(kong)(kong)(kong)制指(zhi)標(biao)(biao)(biao)(biao)、專項管(guan)理類(lei)控(kong)(kong)(kong)制指(zhi)標(biao)(biao)(biao)(biao)三大類(lei)，每類(lei)指(zhi)標(biao)(biao)(biao)(biao)又分(fen)(fen)(fen)為(wei)(wei)(wei)若干具體項目(mu)，根據嚴重程度(du)分(fen)(fen)(fen)別(bie)(bie)扣分(fen)(fen)(fen)。特別(bie)(bie)在(zai)(zai)(zai)(zai)專項管(guan)理類(lei)控(kong)(kong)(kong)制指(zhi)標(biao)(biao)(biao)(biao)中(zhong)，設(she)置了(le)(le)應收賬款占營業(ye)(ye)收入比例不(bu)得突(tu)破25%的(de)(de)目(mu)標(biao)(biao)(biao)(biao)，并對(dui)訴訟(song)損失及訴訟(song)案件(jian)增長(chang)率、內控(kong)(kong)(kong)未達標(biao)(biao)(biao)(biao)率、節(jie)(jie)能減排未達標(biao)(biao)(biao)(biao)情況(kuang)等項目(mu)分(fen)(fen)(fen)別(bie)(bie)制定(ding)了(le)(le)分(fen)(fen)(fen)級和扣分(fen)(fen)(fen)規(gui)則。從而在(zai)(zai)(zai)(zai)制定(ding)企業(ye)(ye)發(fa)(fa)展(zhan)(zhan)(zhan)目(mu)標(biao)(biao)(biao)(biao)的(de)(de)開始(shi)環節(jie)(jie)就強化了(le)(le)控(kong)(kong)(kong)制好公司(si)(si)經營風險的(de)(de)意識，為(wei)(wei)(wei)促(cu)進公司(si)(si)全面持續健康(kang)發(fa)(fa)展(zhan)(zhan)(zhan)打下了(le)(le)堅實(shi)的(de)(de)基礎。

在(zai)海(hai)(hai)外(wai)風(feng)險(xian)(xian)(xian)(xian)方面(mian)，針對(dui)(dui)海(hai)(hai)外(wai)市場(chang)跌(die)蕩起伏，利比(bi)亞(ya)戰亂、日(ri)本地(di)(di)震(zhen)海(hai)(hai)嘯、歐洲主權債務(wu)危(wei)機、美國(guo)經(jing)濟復蘇乏力等陰(yin)霾使(shi)得(de)國(guo)際經(jing)濟形勢(shi)遭受(shou)嚴峻(jun)挑戰，公司(si)從上到下，各級(ji)單位采(cai)取(qu)多種有效措施(shi)積極化(hua)解(jie)國(guo)際化(hua)經(jing)營風(feng)險(xian)(xian)(xian)(xian)。首先，為(wei)進一(yi)步凸顯海(hai)(hai)外(wai)風(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)控的(de)(de)重(zhong)要性，海(hai)(hai)外(wai)事(shi)業(ye)(ye)部(bu)將(jiang)(jiang)原有風(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)組織架(jia)構(gou)進行了調整(zheng)，設(she)立了“戰略、投(tou)資(zi)與(yu)風(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)理(li)委(wei)員會”，將(jiang)(jiang)合(he)約估算部(bu)、采(cai)購部(bu)、工程(cheng)技術(shu)部(bu)和法律部(bu)定位為(wei)“成本和風(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)控部(bu)門”。其次，針對(dui)(dui)利比(bi)亞(ya)動(dong)亂事(shi)件，以及(ji)整(zheng)個中東(dong)北(bei)非地(di)(di)區的(de)(de)不確(que)定性公司(si)廣(guang)泛收集海(hai)(hai)外(wai)政(zheng)治風(feng)險(xian)(xian)(xian)(xian)防(fang)范(fan)信(xin)息，深入(ru)研(yan)究(jiu)、謹慎預測，及(ji)時(shi)著(zhu)手調整(zheng)海(hai)(hai)外(wai)業(ye)(ye)務(wu)模式，穩固傳統房(fang)建業(ye)(ye)務(wu)、加大(da)(da)開(kai)拓(tuo)基礎設(she)施(shi)業(ye)(ye)務(wu)，強化(hua)與(yu)政(zheng)府、金融(rong)機構(gou)和其他(ta)企業(ye)(ye)的(de)(de)合(he)作，積極實(shi)施(shi)新區域(yu)市場(chang)和業(ye)(ye)務(wu)領域(yu)轉型(xing)，市場(chang)開(kai)拓(tuo)取(qu)得(de)不俗的(de)(de)成績。中建美國(guo)公司(si)以融(rong)投(tou)資(zi)帶動(dong)總(zong)承包(bao)的(de)(de)模式中標合(he)同(tong)額19億(yi)(yi)美元的(de)(de)巴(ba)哈馬大(da)(da)型(xing)海(hai)(hai)島(dao)度假村項(xiang)目(mu)，開(kai)創了中國(guo)建筑企業(ye)(ye)在(zai)北(bei)美融(rong)投(tou)資(zi)帶動(dong)工程(cheng)總(zong)承包(bao)的(de)(de)先河。南洋公司(si)中標新加坡濱海(hai)(hai)市區線兩個地(di)(di)鐵(tie)項(xiang)目(mu)，使(shi)中建在(zai)海(hai)(hai)外(wai)高(gao)(gao)技術(shu)土木工程(cheng)領域(yu)取(qu)得(de)重(zhong)大(da)(da)突破。阿爾及(ji)利亞(ya)分(fen)公司(si)中標合(he)同(tong)額15億(yi)(yi)美元的(de)(de)大(da)(da)清真寺項(xiang)目(mu)，建成后將(jiang)(jiang)成為(wei)非洲高(gao)(gao)度最高(gao)(gao)、規模最大(da)(da)的(de)(de)建筑。

在投(tou)(tou)資(zi)風險(xian)管(guan)(guan)控(kong)方面，中(zhong)國建筑在積極(ji)推(tui)動施(shi)工總承包向施(shi)工投(tou)(tou)資(zi)聯動的(de)商業(ye)模(mo)式轉型升(sheng)級的(de)同時，通(tong)過加強評(ping)審、過程(cheng)(cheng)控(kong)制、后評(ping)估等(deng)工作，提(ti)升(sheng)了投(tou)(tou)資(zi)風險(xian)方面的(de)運(yun)營管(guan)(guan)控(kong)力度。例如，為(wei)有效(xiao)防(fang)(fang)(fang)范(fan)投(tou)(tou)資(zi)風險(xian)，五(wu)局于2011年4月(yue)28日(ri)成立了投(tou)(tou)資(zi)管(guan)(guan)理(li)公司，結合投(tou)(tou)資(zi)業(ye)務(wu)的(de)特點，系(xi)統梳(shu)理(li)投(tou)(tou)資(zi)項(xiang)目(mu)從前(qian)期談判、項(xiang)目(mu)融資(zi)、過程(cheng)(cheng)實施(shi)、資(zi)金(jin)回籠、收益保障等(deng)項(xiang)目(mu)全過程(cheng)(cheng)的(de)運(yun)營管(guan)(guan)控(kong)管(guan)(guan)理(li)，以效(xiao)率優(you)先、效(xiao)果第一、辦事規范(fan)、風險(xian)最低為(wei)“四項(xiang)基(ji)本原(yuan)則”建立工作體(ti)系(xi)和(he)流(liu)程(cheng)(cheng)，梳(shu)理(li)了業(ye)務(wu)流(liu)程(cheng)(cheng)及管(guan)(guan)理(li)制度，并通(tong)過完善的(de)投(tou)(tou)資(zi)績效(xiao)考(kao)核體(ti)系(xi)，堅(jian)持現金(jin)為(wei)王策略(lve)，切實做好資(zi)金(jin)籌(chou)劃(hua)、融資(zi)、回購款回收、支(zhi)出管(guan)(guan)控(kong)、生產投(tou)(tou)資(zi)資(zi)金(jin)回籠、合同管(guan)(guan)理(li)等(deng)工作，全面防(fang)(fang)(fang)控(kong)投(tou)(tou)資(zi)風險(xian)。尤其是針對投(tou)(tou)資(zi)風險(xian)管(guan)(guan)控(kong)推(tui)行(xing)的(de)外(wai)圓內方投(tou)(tou)資(zi)計量制度，有效(xiao)防(fang)(fang)(fang)范(fan)了投(tou)(tou)資(zi)超支(zhi)付風險(xian)，創造了近6000萬元的(de)收益。

有效(xiao)的(de)(de)風險防范工作(zuo)為(wei)中(zhong)國建筑(zhu)經營持續健康穩(wen)定發展打下了(le)良(liang)好的(de)(de)基石。2012年(nian)7月，財(cai)富雜志在其官(guan)方網站公(gong)布了(le)2012年(nian)“財(cai)富世界(jie)500強”排名，中(zhong)國建筑(zhu)以760.24億美元的(de)(de)銷售收(shou)入(ru)名列第100位(wei)(wei)，同比(bi)增幅達(da)到36.2%，比(bi)2011年(nian)的(de)(de)147位(wei)(wei)大幅前(qian)(qian)進47個(ge)位(wei)(wei)次(ci)，跨入(ru)了(le)“財(cai)富世界(jie)500強”前(qian)(qian)100強，列全球建筑(zhu)企(qi)業第一(yi)，提(ti)前(qian)(qian)實現了(le)公(gong)司“十(shi)二五(wu)”規劃戰略目(mu)標(biao)，并且成為(wei)唯(wei)一(yi)進入(ru)世界(jie)500強前(qian)(qian)100名的(de)(de)建筑(zhu)企(qi)業。

（三）加強風(feng)險預警機制(zhi)建設，提升(sheng)企業風(feng)險績效(xiao)。

在現代市(shi)場經(jing)濟的(de)進(jin)(jin)程中，建(jian)筑地產行業(ye)面臨著(zhu)復雜多變(bian)(bian)的(de)國(guo)(guo)家宏(hong)觀經(jing)濟調控政策、動(dong)蕩多變(bian)(bian)的(de)供需市(shi)場環境、日(ri)趨激烈的(de)市(shi)場競爭等，這(zhe)些都給建(jian)筑地產企業(ye)的(de)生存和(he)發展帶(dai)來了較高的(de)風(feng)(feng)險，而(er)如何進(jin)(jin)行有效(xiao)地預警，提前化(hua)解或是(shi)做好準備及時(shi)應對(dui)方案，這(zhe)就顯得(de)尤為重要。中國(guo)(guo)建(jian)筑一直致(zhi)力于風(feng)(feng)險預警機制的(de)研究與建(jian)設(she)，并從(cong)多維度進(jin)(jin)行探索以提升企業(ye)管(guan)理水平(ping)，通(tong)過各單位上(shang)上(shang)下(xia)下(xia)前期有效(xiao)的(de)風(feng)(feng)險識別(bie)、風(feng)(feng)險管(guan)控措(cuo)施制定和(he)嚴謹(jin)的(de)落實，以求(qiu)達到(dao)從(cong)容(rong)應對(dui)、攻堅克(ke)難(nan)、穩定發展的(de)良好境地。

1．做(zuo)好行業周期分析與經濟環境的(de)預測工(gong)作。

建(jian)(jian)筑(zhu)地產(chan)的(de)(de)(de)行(xing)(xing)業發展周期(qi)(qi)與國民(min)經(jing)(jing)濟(ji)(ji)(ji)休戚(qi)相關，中國建(jian)(jian)筑(zhu)以(yi)(yi)宏觀經(jing)(jing)濟(ji)(ji)(ji)周期(qi)(qi)為(wei)(wei)(wei)核心，并(bing)(bing)按(an)照市(shi)場(chang)各時期(qi)(qi)的(de)(de)(de)主(zhu)導(dao)因素進(jin)(jin)行(xing)(xing)分(fen)析，及(ji)(ji)時把握宏觀經(jing)(jing)濟(ji)(ji)(ji)風(feng)險。我們(men)在(zai)企業的(de)(de)(de)日常管(guan)理中，通過(guo)對(dui)(dui)(dui)市(shi)場(chang)尤其(qi)是宏觀經(jing)(jing)濟(ji)(ji)(ji)形(xing)(xing)勢(shi)和(he)金融信息(xi)的(de)(de)(de)分(fen)析與研(yan)究(jiu)，通過(guo)與客戶(hu)、供應(ying)商、金融機構、政府(fu)、合(he)作伙伴(ban)、咨詢公(gong)(gong)司的(de)(de)(de)深入(ru)(ru)互動，在(zai)業務(wu)的(de)(de)(de)經(jing)(jing)營(ying)當中及(ji)(ji)時感受(shou)(shou)到市(shi)場(chang)的(de)(de)(de)變換，并(bing)(bing)將信息(xi)迅(xun)速傳遞到決(jue)策(ce)層(ceng)，從而為(wei)(wei)(wei)公(gong)(gong)司的(de)(de)(de)決(jue)策(ce)判斷提供最直(zhi)接的(de)(de)(de)依據。由于產(chan)業鏈的(de)(de)(de)上(shang)下(xia)游對(dui)(dui)(dui)市(shi)場(chang)的(de)(de)(de)變化(hua)往往都有(you)切身(shen)感受(shou)(shou)，信息(xi)的(de)(de)(de)流動能夠幫助(zhu)從業者更加直(zhi)接的(de)(de)(de)感受(shou)(shou)外部經(jing)(jing)濟(ji)(ji)(ji)環境的(de)(de)(de)冷(leng)暖，因此公(gong)(gong)司多次召開行(xing)(xing)業形(xing)(xing)勢(shi)和(he)應(ying)對(dui)(dui)(dui)策(ce)略(lve)(lve)專題研(yan)討會，發揮設(she)計(ji)勘察、房屋建(jian)(jian)筑(zhu)施工、基礎設(she)施建(jian)(jian)設(she)、房地產(chan)與投資“四位一(yi)體”商業模(mo)式(shi)，及(ji)(ji)時對(dui)(dui)(dui)市(shi)場(chang)形(xing)(xing)勢(shi)、現(xian)狀以(yi)(yi)及(ji)(ji)應(ying)對(dui)(dui)(dui)策(ce)略(lve)(lve)進(jin)(jin)行(xing)(xing)研(yan)究(jiu)討論。根據熊彼(bi)特的(de)(de)(de)經(jing)(jing)濟(ji)(ji)(ji)周期(qi)(qi)理論，分(fen)析上(shang)升后期(qi)(qi)和(he)下(xia)降前(qian)期(qi)(qi)、下(xia)降后期(qi)(qi)和(he)上(shang)升前(qian)期(qi)(qi)的(de)(de)(de)經(jing)(jing)濟(ji)(ji)(ji)特點，并(bing)(bing)根據前(qian)期(qi)(qi)市(shi)場(chang)走勢(shi)來預(yu)判市(shi)場(chang)調整信號，及(ji)(ji)時制定(ding)應(ying)對(dui)(dui)(dui)策(ce)略(lve)(lve)，謹慎選擇進(jin)(jin)入(ru)(ru)領(ling)域(yu)及(ji)(ji)區域(yu)，把握投資節(jie)奏(zou)、化(hua)危為(wei)(wei)(wei)機，加快銷(xiao)售與資金回籠(long)，以(yi)(yi)現(xian)金為(wei)(wei)(wei)王(wang)、謹慎投資為(wei)(wei)(wei)主(zhu)，擇機吸(xi)納儲備(bei)核心地塊，逐漸匯聚有(you)利資源，以(yi)(yi)規避市(shi)場(chang)風(feng)險的(de)(de)(de)同(tong)時，為(wei)(wei)(wei)下(xia)一(yi)個市(shi)場(chang)上(shang)行(xing)(xing)期(qi)(qi)做好充分(fen)的(de)(de)(de)力(li)量(liang)積(ji)(ji)蓄和(he)準備(bei)。截至去年年末(mo)(mo)，公(gong)(gong)司期(qi)(qi)末(mo)(mo)擁(yong)有(you)土地儲備(bei)約6194萬平(ping)方(fang)米。2012年上(shang)半(ban)年公(gong)(gong)司房建(jian)(jian)業務(wu)實(shi)現(xian)新(xin)簽(qian)合(he)同(tong)額4306億元(yuan)(yuan)，同(tong)比(bi)(bi)增(zeng)長(chang)9.5%，營(ying)業收入(ru)(ru)2113億元(yuan)(yuan)，同(tong)比(bi)(bi)增(zeng)長(chang)25.5%，均(jun)創出(chu)歷史新(xin)高；地產(chan)業務(wu)簽(qian)訂合(he)同(tong)額403億元(yuan)(yuan)，同(tong)比(bi)(bi)增(zeng)長(chang)12.9%；實(shi)現(xian)房地產(chan)銷(xiao)售收入(ru)(ru)576億元(yuan)(yuan)，同(tong)比(bi)(bi)增(zeng)長(chang)19.9%；完成銷(xiao)售面積(ji)(ji)440萬平(ping)方(fang)米，同(tong)比(bi)(bi)增(zeng)長(chang)21.9%；基礎設(she)施業務(wu)新(xin)簽(qian)合(he)同(tong)額721億元(yuan)(yuan)，同(tong)比(bi)(bi)增(zeng)長(chang)37.1%。在(zai)國內鐵路等(deng)基建(jian)(jian)設(she)施投資大幅(fu)下(xia)滑的(de)(de)(de)情況下(xia)，通過(guo)創新(xin)商業模(mo)式(shi)，取得了(le)良好佳(jia)績(ji)。

2．做好(hao)信息的收集與(yu)整理工作。

風(feng)(feng)險預(yu)警(jing)機(ji)(ji)制的前(qian)提是(shi)(shi)(shi)建立健全(quan)(quan)企業經(jing)常性(xing)(xing)信息收(shou)(shou)集(ji)與處(chu)(chu)理機(ji)(ji)制。我(wo)們廣泛收(shou)(shou)集(ji)研究(jiu)國家和區域經(jing)濟(ji)政(zheng)策、行(xing)業政(zheng)策，對全(quan)(quan)球(qiu)(qiu)經(jing)濟(ji)進行(xing)廣泛關注(zhu)(zhu)，并(bing)準確(que)(que)(que)收(shou)(shou)集(ji)經(jing)濟(ji)、政(zheng)治、文(wen)化(hua)、匯率等(deng)方(fang)面信息，以(yi)便(bian)于全(quan)(quan)盤(pan)綜合分析，為正(zheng)確(que)(que)(que)決策、減少(shao)風(feng)(feng)險損失提供(gong)有力支(zhi)(zhi)撐(cheng)。如：中國建筑下屬的中海集(ji)團即在金融(rong)(rong)(rong)危機(ji)(ji)爆(bao)發前(qian)，就通(tong)(tong)過(guo)多方(fang)渠道觀測到迪(di)(di)(di)拜(bai)負(fu)債增長迅(xun)猛，嚴重(zhong)地超出安(an)全(quan)(quan)邊(bian)界，已(yi)獨力難(nan)支(zhi)(zhi)。為此，我(wo)們通(tong)(tong)過(guo)有效的預(yu)警(jing)機(ji)(ji)制針對迪(di)(di)(di)拜(bai)面臨的執(zhi)行(xing)風(feng)(feng)險、全(quan)(quan)球(qiu)(qiu)經(jing)濟(ji)下滑風(feng)(feng)險、地區性(xing)(xing)政(zheng)治風(feng)(feng)險以(yi)及融(rong)(rong)(rong)資(zi)與流動(dong)性(xing)(xing)風(feng)(feng)險等(deng)四大核心風(feng)(feng)險趨勢(shi)發出風(feng)(feng)險預(yu)警(jing)通(tong)(tong)知，明確(que)(que)(que)要(yao)求(qiu)各涉外(wai)(wai)單位一(yi)(yi)是(shi)(shi)(shi)要(yao)加(jia)深地緣政(zheng)治了解(jie)，關注(zhu)(zhu)迪(di)(di)(di)拜(bai)融(rong)(rong)(rong)資(zi)和資(zi)金流動(dong)性(xing)(xing)環境；二是(shi)(shi)(shi)要(yao)做好在手項(xiang)目(mu)業主和客戶資(zi)信調(diao)查，控制預(yu)收(shou)(shou)款(kuan)規(gui)模；三中要(yao)高度重(zhong)視境外(wai)(wai)在建項(xiang)目(mu)執(zhi)行(xing)過(guo)程和工(gong)期的風(feng)(feng)險評估工(gong)作；四是(shi)(shi)(shi)及時(shi)規(gui)避(bi)匯率風(feng)(feng)險，合理謹慎選擇(ze)確(que)(que)(que)定合同(tong)計價(jia)幣(bi)種，項(xiang)目(mu)主合同(tong)與代包(bao)商、供(gong)應商合同(tong)的計價(jia)幣(bi)種盡量(liang)(liang)保持一(yi)(yi)致，或通(tong)(tong)過(guo)同(tong)一(yi)(yi)地區不同(tong)項(xiang)目(mu)之間的外(wai)(wai)幣(bi)收(shou)(shou)支(zhi)(zhi)的調(diao)劑，減少(shao)外(wai)(wai)幣(bi)頭寸(cun)暴(bao)露(lu)；五是(shi)(shi)(shi)抓好現金流量(liang)(liang)管理，確(que)(que)(que)保現金流量(liang)(liang)處(chu)(chu)于良性(xing)(xing)循環狀態(tai)。身處(chu)(chu)金融(rong)(rong)(rong)危機(ji)(ji)漩渦中的中國建筑中東公司及時(shi)在迪(di)(di)(di)拜(bai)停(ting)止承接(jie)新項(xiang)目(mu)、加(jia)大收(shou)(shou)款(kuan)力度、控制應收(shou)(shou)賬(zhang)款(kuan)、加(jia)快(kuai)完(wan)成收(shou)(shou)尾工(gong)程，并(bing)積(ji)極向阿布扎(zha)比市場跨區域拓展，有效地規(gui)避(bi)了風(feng)(feng)險，充分體(ti)現了風(feng)(feng)險管理的前(qian)瞻性(xing)(xing)、危機(ji)(ji)應對的及時(shi)性(xing)(xing)和有效性(xing)(xing)。

3．做好合同(tong)管理(li)，設置合同(tong)預警評估體系。

中(zhong)國建(jian)筑嚴格(ge)履行合(he)同(tong)的(de)(de)審核(he)審批的(de)(de)授權(quan)管(guan)(guan)理(li)制(zhi)度，并(bing)(bing)按照全(quan)過程(cheng)(cheng)合(he)同(tong)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)原則(ze)，編制(zhi)了(le)《合(he)同(tong)管(guan)(guan)理(li)手冊》，按合(he)同(tong)生(sheng)命(ming)周(zhou)期進行全(quan)面、持(chi)續、動(dong)(dong)態的(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)，并(bing)(bing)本著效益管(guan)(guan)理(li)與(yu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)結合(he)，合(he)同(tong)贏(ying)利點、虧(kui)損點、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)點管(guan)(guan)理(li)結合(he)的(de)(de)原則(ze)，在過程(cheng)(cheng)中(zhong)化解風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)、提升(sheng)效益。針對(dui)以往(wang)工(gong)(gong)程(cheng)(cheng)中(zhong)合(he)同(tong)評(ping)(ping)審流于形式、缺乏統(tong)一的(de)(de)評(ping)(ping)審標準，評(ping)(ping)審責任不(bu)明晰(xi)、責任機(ji)(ji)制(zhi)不(bu)健全(quan)等問題，梳理(li)了(le)合(he)同(tong)評(ping)(ping)審風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)要素，建(jian)立了(le)紅、黃、藍三級(ji)合(he)同(tong)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)分(fen)級(ji)管(guan)(guan)理(li)機(ji)(ji)制(zhi)，對(dui)前期識(shi)別的(de)(de)項目(mu)盈虧(kui)點、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)點設置相應(ying)的(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)預警閥(fa)值，前期制(zhi)定(ding)好風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)應(ying)對(dui)策略(lve)，過程(cheng)(cheng)中(zhong)建(jian)立完善的(de)(de)履約監控管(guan)(guan)理(li)機(ji)(ji)制(zhi)，并(bing)(bing)做好風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)預警值監測，一旦指標異動(dong)(dong)，既視不(bu)同(tong)的(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)應(ying)對(dui)處理(li)程(cheng)(cheng)序、按標準化程(cheng)(cheng)序啟動(dong)(dong)簽(qian)證索賠工(gong)(gong)作機(ji)(ji)制(zhi)。

4．做好(hao)資金集(ji)中管理，創新籌資方式，及(ji)時監控各項預警指標。

中國建筑作為大型企(qi)業集團，致力于(yu)“集團一體化”競爭優勢(shi)的(de)(de)(de)打造(zao)，而資(zi)金(jin)(jin)鏈(lian)作為企(qi)業生命(ming)的(de)(de)(de)血液，在企(qi)業管理中占(zhan)據著(zhu)尤為重(zhong)要的(de)(de)(de)地位(wei)，特(te)(te)別(bie)對(dui)于(yu)輕資(zi)產的(de)(de)(de)建筑行(xing)業來說(shuo)，資(zi)金(jin)(jin)鏈(lian)就是企(qi)業的(de)(de)(de)生命(ming)線。為此，通過長期實(shi)踐，中國建筑建立了一套反映行(xing)業特(te)(te)點(dian)的(de)(de)(de)資(zi)金(jin)(jin)風(feng)險(xian)預(yu)警機制。每個月(yue)月(yue)底，資(zi)金(jin)(jin)部(bu)對(dui)公(gong)(gong)司資(zi)金(jin)(jin)整(zheng)體情況和各單位(wei)情況進行(xing)分析，編制資(zi)金(jin)(jin)預(yu)警分析報(bao)告，上(shang)報(bao)公(gong)(gong)司決策層參考，并(bing)以(yi)股份公(gong)(gong)司便函的(de)(de)(de)形(xing)式將資(zi)金(jin)(jin)預(yu)警評級結果下發各相關單位(wei)，揭示風(feng)險(xian)，并(bing)要求資(zi)金(jin)(jin)緊張的(de)(de)(de)單位(wei)進行(xing)整(zheng)改。

在(zai)資(zi)(zi)(zi)金預警分(fen)析(xi)報(bao)告中通過各子企(qi)業(ye)之間的(de)橫(heng)向(xiang)對標、自身同(tong)比情況(kuang)對照(zhao)等角度(du)，從帶(dai)息負(fu)債、投資(zi)(zi)(zi)回(hui)款(kuan)、現(xian)金比率(lv)、資(zi)(zi)(zi)產(chan)負(fu)債率(lv)、借(jie)貸資(zi)(zi)(zi)本率(lv)等主(zhu)(zhu)要(yao)財務指標對各主(zhu)(zhu)要(yao)子企(qi)業(ye)的(de)資(zi)(zi)(zi)金狀況(kuang)進行(xing)(xing)分(fen)析(xi)，并按(an)照(zhao)既定標準進行(xing)(xing)評級(ji)。對達(da)到預警風險指標的(de)企(qi)業(ye)點名提醒，提出管(guan)理(li)(li)建(jian)議。通過分(fen)析(xi)-整(zheng)改的(de)步驟嚴格控制公(gong)司帶(dai)息負(fu)債的(de)增(zeng)長值及增(zeng)長速(su)度(du)，加大催收(shou)清(qing)欠力度(du)，強(qiang)化(hua)投資(zi)(zi)(zi)回(hui)款(kuan)管(guan)理(li)(li)，本著量(liang)力而行(xing)(xing)的(de)觀(guan)點，對市場機會進行(xing)(xing)謹(jin)慎分(fen)析(xi)篩選，處理(li)(li)好發展速(su)度(du)和發展質(zhi)量(liang)的(de)關系；本著眼光(guang)向(xiang)內(nei)抓(zhua)管(guan)理(li)(li)觀(guan)點，加強(qiang)內(nei)控、增(zeng)收(shou)節支、挖潛增(zeng)效，同(tong)時(shi)在(zai)總公(gong)司推(tui)行(xing)(xing)資(zi)(zi)(zi)金集中管(guan)理(li)(li)，按(an)照(zhao)“收(shou)支兩條線、存款(kuan)必須、用款(kuan)自由、利益(yi)共享”的(de)基(ji)本原則，整(zheng)合(he)全集團資(zi)(zi)(zi)源優勢，并通過創新籌資(zi)(zi)(zi)方式，強(qiang)化(hua)資(zi)(zi)(zi)金監管(guan)機制，增(zeng)強(qiang)企(qi)業(ye)資(zi)(zi)(zi)金抗風險能力，為企(qi)業(ye)可持續(xu)發展奠(dian)定堅實基(ji)礎(chu)。

5．做好經驗共享機制。

中(zhong)國建(jian)筑致力于(yu)(yu)知(zhi)(zhi)識共(gong)享(xiang)平臺的(de)(de)(de)打造，在(zai)全系統內(nei)部(bu)(bu)通過(guo)專項(xiang)(xiang)(xiang)(xiang)會(hui)議、培訓交流、內(nei)部(bu)(bu)刊物、現場(chang)觀摩等多種形式，將風(feng)(feng)險(xian)(xian)預(yu)(yu)警方面的(de)(de)(de)經驗與探索進行(xing)分享(xiang)，從而將隱性知(zhi)(zhi)識顯性化、個體(ti)經驗共(gong)性化，從而促進了(le)(le)風(feng)(feng)險(xian)(xian)預(yu)(yu)警機制(zhi)的(de)(de)(de)建(jian)設工(gong)作。近年來，各(ge)單位針對(dui)風(feng)(feng)險(xian)(xian)預(yu)(yu)警指標這一課題(ti)，結(jie)(jie)合(he)自身(shen)特(te)點深入挖掘研(yan)究，取得了(le)(le)良好的(de)(de)(de)風(feng)(feng)險(xian)(xian)管(guan)控業績。如：中(zhong)建(jian)三(san)局(ju)(ju)針對(dui)建(jian)筑行(xing)業應(ying)收(shou)(shou)款(kuan)項(xiang)(xiang)(xiang)(xiang)長期居高(gao)不(bu)下的(de)(de)(de)風(feng)(feng)險(xian)(xian)，建(jian)立了(le)(le)局(ju)(ju)總(zong)部(bu)(bu)到(dao)(dao)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)部(bu)(bu)全級次(ci)的(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)收(shou)(shou)支預(yu)(yu)警體(ti)系，廣泛收(shou)(shou)集、分析應(ying)收(shou)(shou)款(kuan)項(xiang)(xiang)(xiang)(xiang)風(feng)(feng)險(xian)(xian)信息(xi)，將風(feng)(feng)險(xian)(xian)管(guan)理視角從結(jie)(jie)果轉移(yi)到(dao)(dao)過(guo)程(cheng)中(zhong)，工(gong)程(cheng)局(ju)(ju)將營銷策略從“大(da)市(shi)(shi)場(chang)、大(da)業主、大(da)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)”調整到(dao)(dao)“高(gao)端市(shi)(shi)場(chang)、高(gao)端客(ke)戶、高(gao)端項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)”，原則上不(bu)再承(cheng)接(jie)節點付款(kuan)比(bi)例低(di)(di)于(yu)(yu)80%以及付款(kuan)周期超(chao)過(guo)2個月的(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)，承(cheng)接(jie)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)時(shi)(shi)以“七比(bi)一創”為標準提升合(he)同質(zhi)量，推(tui)行(xing)“分段測算(suan)、階段考核”辦法(fa)，分解(jie)結(jie)(jie)算(suan)目(mu)(mu)(mu)標。同時(shi)(shi)，局(ju)(ju)屬各(ge)單位結(jie)(jie)合(he)自身(shen)特(te)色完(wan)善風(feng)(feng)險(xian)(xian)管(guan)理體(ti)系，三(san)局(ju)(ju)一公司(si)通過(guo)自主開(kai)(kai)發的(de)(de)(de)信息(xi)系統，對(dui)應(ying)收(shou)(shou)款(kuan)項(xiang)(xiang)(xiang)(xiang)進行(xing)動(dong)態預(yu)(yu)警,總(zong)部(bu)(bu)可(ke)及時(shi)(shi)動(dong)態掌握(wo)到(dao)(dao)所(suo)有(you)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)(de)報(bao)量和收(shou)(shou)款(kuan)情況，并可(ke)根據合(he)同條款(kuan)自動(dong)計算(suan)拖欠金額和拖欠天數，對(dui)拖欠超(chao)過(guo)一周、兩周、四周、八周的(de)(de)(de)款(kuan)項(xiang)(xiang)(xiang)(xiang)向不(bu)同層級的(de)(de)(de)管(guan)理者(zhe)進行(xing)自動(dong)預(yu)(yu)警，防范(fan)資(zi)金回收(shou)(shou)風(feng)(feng)險(xian)(xian)。工(gong)程(cheng)局(ju)(ju)每季度召開(kai)(kai)一次(ci)資(zi)金清欠工(gong)作會(hui)議，分析問題(ti)、查找問題(ti)、部(bu)(bu)署下步工(gong)作，以應(ying)收(shou)(shou)款(kuan)余(yu)額1000萬元以上的(de)(de)(de)已竣工(gong)已結(jie)(jie)算(suan)和已竣工(gong)末結(jie)(jie)算(suan)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)為抓手，簽(qian)訂專項(xiang)(xiang)(xiang)(xiang)收(shou)(shou)款(kuan)責任狀，使一些金額大(da)、風(feng)(feng)險(xian)(xian)大(da)的(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)收(shou)(shou)到(dao)(dao)效(xiao)果，大(da)大(da)降(jiang)低(di)(di)了(le)(le)應(ying)收(shou)(shou)款(kuan)項(xiang)(xiang)(xiang)(xiang)風(feng)(feng)險(xian)(xian)。

（四）整合(he)風險(xian)內控管理體系(xi)，推進服(fu)務支持和約(yue)束監督的AB角制度(du)。

1．整合風險內控管理體系(xi)，夯實完(wan)善(shan)監(jian)督改進機制。

為統一(yi)管(guan)(guan)(guan)理(li)(li)體系(xi)(xi)(xi)(xi)、簡化管(guan)(guan)(guan)理(li)(li)環(huan)(huan)節、降低管(guan)(guan)(guan)理(li)(li)成本、提高(gao)管(guan)(guan)(guan)理(li)(li)效(xiao)率，中國建(jian)筑致力于全(quan)面(mian)風(feng)險(xian)(xian)管(guan)(guan)(guan)理(li)(li)、內(nei)部(bu)控(kong)制體系(xi)(xi)(xi)(xi)及質量環(huan)(huan)境職(zhi)(zhi)業(ye)安全(quan)健康體系(xi)(xi)(xi)(xi)的(de)有效(xiao)整(zheng)合(he)工作(zuo)(zuo)。在2011年下半年將此前由財(cai)務部(bu)負(fu)(fu)(fu)責(ze)的(de)內(nei)部(bu)控(kong)制體系(xi)(xi)(xi)(xi)建(jian)設工作(zuo)(zuo)、法律事務部(bu)負(fu)(fu)(fu)責(ze)的(de)全(quan)面(mian)風(feng)險(xian)(xian)管(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)均調整(zheng)至(zhi)企(qi)業(ye)策(ce)劃與(yu)管(guan)(guan)(guan)理(li)(li)部(bu)，由企(qi)業(ye)策(ce)劃管(guan)(guan)(guan)理(li)(li)部(bu)統一(yi)協(xie)調負(fu)(fu)(fu)責(ze)公司管(guan)(guan)(guan)理(li)(li)體系(xi)(xi)(xi)(xi)整(zheng)合(he)工作(zuo)(zuo)。按照新的(de)部(bu)門職(zhi)(zhi)能，企(qi)業(ye)策(ce)劃與(yu)管(guan)(guan)(guan)理(li)(li)部(bu)組織制定了《中國建(jian)筑風(feng)險(xian)(xian)管(guan)(guan)(guan)理(li)(li)、內(nei)部(bu)控(kong)制與(yu)質量環(huan)(huan)境職(zhi)(zhi)業(ye)健康安全(quan)體系(xi)(xi)(xi)(xi)管(guan)(guan)(guan)理(li)(li)總則(ze)》，并(bing)與(yu)審計(ji)局(ju)共同針(zhen)對內(nei)部(bu)控(kong)制評價進(jin)行探討(tao)與(yu)融合(he)，由審計(ji)局(ju)統一(yi)負(fu)(fu)(fu)責(ze)管(guan)(guan)(guan)理(li)(li)體系(xi)(xi)(xi)(xi)內(nei)部(bu)評價及監督管(guan)(guan)(guan)理(li)(li)工作(zuo)(zuo)，全(quan)系(xi)(xi)(xi)(xi)統的(de)風(feng)險(xian)(xian)管(guan)(guan)(guan)理(li)(li)及內(nei)部(bu)控(kong)制工作(zuo)(zuo)統一(yi)納入企(qi)業(ye)績效(xiao)考核，與(yu)各單位一(yi)把手(shou)薪酬掛(gua)鉤(gou)。通(tong)過這些舉(ju)措，實現了全(quan)面(mian)風(feng)險(xian)(xian)管(guan)(guan)(guan)理(li)(li)、內(nei)部(bu)控(kong)制與(yu)質量環(huan)(huan)境職(zhi)(zhi)業(ye)安全(quan)健康體系(xi)(xi)(xi)(xi)要(yao)求的(de)落地。目前，該項整(zheng)合(he)成果，已取得了財(cai)政(zheng)部(bu)會(hui)計(ji)司、德勤(qin)會(hui)計(ji)師事務所、普華永道會(hui)計(ji)師事務所等(deng)相關機構的(de)好評。

2．做(zuo)好AB角管理機制(zhi)建設，加強風險防范，推進(jin)服務支持和約束(shu)監督。

為(wei)建(jian)(jian)立“引領(ling)、服務(wu)、監督”型總部。同(tong)時也(ye)為(wei)了(le)及(ji)早發現風險(xian)(xian)，形(xing)成有效的(de)(de)(de)基于補位、協同(tong)支持和監控于一身(shen)的(de)(de)(de)風險(xian)(xian)制(zhi)衡機制(zhi)，中國建(jian)(jian)筑在(zai)全系統內倡導和推動AB角(jiao)制(zhi)度，制(zhi)定了(le)《AB角(jiao)制(zhi)度實(shi)施指南》、《關于AB制(zhi)流程(cheng)的(de)(de)(de)說明》、《主要業務(wu)流程(cheng)審批簽(qian)字示意表》等(deng)文件，通過上至領(ling)導高(gao)層決策(ce)雙把(ba)關、下至項目每一筆(bi)資金支付雙簽(qian)制(zhi)的(de)(de)(de)推行，提前發現風險(xian)(xian)、解(jie)決風險(xian)(xian)，強化了(le)風險(xian)(xian)的(de)(de)(de)預(yu)警及(ji)管控職能。

（1）AB角內涵

中國建(jian)筑(zhu)重(zhong)點(dian)倡導的(de)是“基于(yu)服務支(zhi)持(chi)和(he)約束監督(du)的(de)AB角制度(du)”，提倡各級單位（部門、崗位），本(ben)著符合(he)管理本(ben)質(zhi)和(he)實際需要(yao)的(de)原則(ze)，根(gen)據《AB角制度(du)實施指南》確定的(de)原則(ze)、思路(lu)在實際工(gong)作(zuo)中運用AB角制度(du)，以(yi)強化權(quan)力約束，提高工(gong)作(zuo)效率和(he)運營質(zhi)量。

一(yi)般情(qing)況下(xia)，A角(jiao)(jiao)主要是指那些承擔業務決策職(zhi)能的(de)部(bu)門或崗位(wei)，B角(jiao)(jiao)為承擔職(zhi)能管理的(de)部(bu)門或崗位(wei)。擴展其內涵之后，有時候在職(zhi)能部(bu)門（崗位(wei)）與職(zhi)能部(bu)門（崗位(wei)）或者業務部(bu)門（崗位(wei)）與業務部(bu)門（崗位(wei)）之間，均可(ke)有AB角(jiao)(jiao)的(de)概念。而且，在不同(tong)的(de)情(qing)況下(xia)，AB角(jiao)(jiao)可(ke)以(yi)(yi)進行角(jiao)(jiao)色互換。如(ru)A、B角(jiao)(jiao)意(yi)見不一(yi)致(zhi)，雙方可(ke)進一(yi)步協商，如(ru)果仍然無法(fa)達(da)成一(yi)致(zhi)，在A角(jiao)(jiao)授(shou)權內的(de)，由A角(jiao)(jiao)決策，B角(jiao)(jiao)可(ke)以(yi)(yi)保留自己的(de)意(yi)見，且不承擔任何責(ze)任，但應繼續配合A角(jiao)(jiao)做好后續工作。如(ru)果超出A角(jiao)(jiao)授(shou)權，則應提交(jiao)上(shang)一(yi)級A、B角(jiao)(jiao)，最終由上(shang)一(yi)級A角(jiao)(jiao)決策。

（2）聯簽制度

“聯(lian)簽(qian)”是“基(ji)于(yu)參謀服務和(he)職能監督的(de)AB角制度(du)”的(de)一個重要組成部分和(he)表(biao)現形式(shi)，具體指A角(企業(ye)常規(gui)授(shou)權的(de)被授(shou)權人)在進(jin)行(xing)授(shou)權事(shi)項的(de)批(pi)準決策時(shi)，與(yu)B角(與(yu)A角匹配的(de)、對授(shou)權事(shi)項負有審核、監督責任者)在授(shou)權事(shi)項的(de)最終決策文(wen)(wen)件（如各種合同文(wen)(wen)本等）上進(jin)行(xing)聯(lian)合簽(qian)署的(de)行(xing)為。

原則上，需要(yao)對外聯簽的(de)文(wen)(wen)(wen)件(jian)包括但(dan)不限于投標(biao)文(wen)(wen)(wen)件(jian)、工程合(he)(he)同、分(fen)包合(he)(he)同、采購合(he)(he)同、結(jie)算(suan)文(wen)(wen)(wen)件(jian)（含(han)分(fen)供(gong)合(he)(he)同的(de)結(jie)算(suan)文(wen)(wen)(wen)件(jian)）、保修(xiu)(xiu)合(he)(he)同與保修(xiu)(xiu)責(ze)任(ren)書、分(fen)包商(shang)(shang)和供(gong)應商(shang)(shang)付款文(wen)(wen)(wen)件(jian)、投資(zi)類合(he)(he)同文(wen)(wen)(wen)件(jian)、戰略合(he)(he)作協議(yi)、產權轉讓合(he)(he)同文(wen)(wen)(wen)件(jian)、咨(zi)詢類合(he)(he)同、融資(zi)擔保類文(wen)(wen)(wen)件(jian)。對內(nei)需聯簽文(wen)(wen)(wen)件(jian)主要(yao)包括管理費用開支憑單、人(ren)事聘用、晉(jin)升、薪(xin)酬調整等決策性的(de)文(wen)(wen)(wen)件(jian)、重大投資(zi)類決策文(wen)(wen)(wen)件(jian)。

AB角本質(zhi)上是在公司內就業務(wu)部(bu)門(men)（崗位）和(he)參謀職能部(bu)門(men)（崗位）之間的(de)工作(zuo)關系（決(jue)策和(he)支持、領(ling)導和(he)配(pei)合、服務(wu)與(yu)監督）進(jin)行(xing)制度性(xing)約(yue)定(ding)。各(ge)級管理者必須在公司的(de)授(shou)權范(fan)(fan)圍內行(xing)使職責，而(er)“履職”行(xing)為必須受(shou)到公司制度的(de)約(yue)束。從而(er)從制度源頭上對風(feng)險進(jin)行(xing)了(le)防(fang)范(fan)(fan)。

三、面臨的主要(yao)困難和瓶(ping)頸

中(zhong)國建(jian)(jian)筑全(quan)(quan)面(mian)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)經過幾(ji)個階段的(de)(de)發展(zhan)，目前取得了(le)一(yi)些初步成(cheng)效，但總體(ti)(ti)看(kan)來，風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)還面(mian)臨著諸多的(de)(de)困難(nan)和(he)工作(zuo)(zuo)瓶頸(jing)，就具體(ti)(ti)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)提(ti)升工作(zuo)(zuo)來講，表(biao)現在(zai)：一(yi)是風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)實踐的(de)(de)積累還不(bu)夠豐(feng)富，風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)人才及(ji)資(zi)源尚(shang)(shang)有(you)短缺，全(quan)(quan)面(mian)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工作(zuo)(zuo)在(zai)資(zi)源配置方面(mian)與(yu)兄弟單位(wei)(wei)比(bi)還有(you)一(yi)定的(de)(de)差距(ju)，需(xu)(xu)要(yao)(yao)進(jin)一(yi)步加強風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)資(zi)源投入，并要(yao)(yao)在(zai)日(ri)常生產經營(ying)活動(dong)中(zhong)培(pei)育企業(ye)(ye)自(zi)己的(de)(de)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)專(zhuan)(zhuan)業(ye)(ye)分(fen)析(xi)人才隊伍。這支隊伍必須(xu)具備較高的(de)(de)專(zhuan)(zhuan)業(ye)(ye)素(su)質(zhi),即：既善于(yu)(yu)用(yong)(yong)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)眼光發現和(he)思考企業(ye)(ye)生產經營(ying)中(zhong)的(de)(de)問題(ti)和(he)漏洞(dong)，又(you)要(yao)(yao)善于(yu)(yu)用(yong)(yong)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)語言表(biao)達和(he)解(jie)釋管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)過程(cheng)中(zhong)的(de)(de)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)問題(ti)，還要(yao)(yao)善于(yu)(yu)組織各(ge)(ge)專(zhuan)(zhuan)業(ye)(ye)部門(men)從管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)角度提(ti)出防范和(he)化解(jie)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)舉措。中(zhong)國建(jian)(jian)筑今后將本著實用(yong)(yong)高效的(de)(de)原則，加大風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)與(yu)各(ge)(ge)專(zhuan)(zhuan)業(ye)(ye)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)(ti)系(xi)(xi)的(de)(de)融合，不(bu)斷(duan)增(zeng)強全(quan)(quan)面(mian)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)人才培(pei)育機制。二是管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)層(ceng)對風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)重(zhong)視(shi)度尚(shang)(shang)需(xu)(xu)進(jin)一(yi)步加強，部分(fen)單位(wei)(wei)在(zai)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)(ti)系(xi)(xi)建(jian)(jian)設(she)過程(cheng)中(zhong)，貪大求全(quan)(quan)，寄(ji)希望于(yu)(yu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)能解(jie)決企業(ye)(ye)面(mian)臨的(de)(de)所有(you)難(nan)題(ti)，攤子(zi)鋪得過大、涉(she)及(ji)范圍過全(quan)(quan)，造(zao)成(cheng)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)重(zhong)點不(bu)突出，難(nan)以見成(cheng)效。三是部分(fen)下屬單位(wei)(wei)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)體(ti)(ti)系(xi)(xi)與(yu)業(ye)(ye)務操(cao)作(zuo)(zuo)結合松散(san)，重(zhong)理(li)(li)(li)(li)(li)論輕實際，重(zhong)大風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)事(shi)項的(de)(de)預警機制尚(shang)(shang)待完(wan)善，難(nan)以對財(cai)務資(zi)金等重(zhong)要(yao)(yao)重(zhong)大事(shi)項實時監控。四是部分(fen)下屬單位(wei)(wei)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)與(yu)內控、ISO貫標、紀檢稽查等體(ti)(ti)系(xi)(xi)間缺乏(fa)統籌整合，KRI尚(shang)(shang)末(mo)建(jian)(jian)立或KRI與(yu)KPI缺乏(fa)聯動(dong)，各(ge)(ge)自(zi)為戰，政出多門(men)。