摘 要
“两金”是施工企业的主要资产，包括应收款项和存货。随着经济下行压力增大，施工企业“两金”的占用呈现上升趋势。在国内外的研究中，关于应收账款或存货的某一方面的研究成果甚丰，但关于“两金”占用与压降的研究较少，特别是结合具体案例的研究较少，因此如何在压降“两金”的具体案例中运用会计思想和理论还值得研究。
本文集中阐述了“两金”的相关概念及内涵，介绍了公司的基本情况和内部结构，深入分析了东华科技的“两金”占用现状，并针对此困境提出了相应的解决对策。
本文运用规范研究方法进行研究。全文分为六个部分：第一部分主要阐述了选题的背景和研究意义；第二部分介绍了“两金”的内涵及成因，以及东华科技的基本情况和组织架构、内部结构等；第三部分利用财务分析方法对东华科技“两金”的占用现状进行了深入分析；第四部分从事前、事中和事后三个角度提出了“两金”压降对策；第五部分阐述了本论文的研究成果及不足之处，并提出未来研究展望。
本文主要创新体现在，论文思路不仅局限于传统角度，更是立足于创新型的金融压降方式。在深入分析企业内部结构的情况下，对具体情况进行具体分析，体现了因地制宜的思想。
关键词：建筑施工企业；“两金”占用；压降措施
Abstract
“Two Assets” is the main component of construction enterprises, including accounts receivable and inventory. With the increase of economic downward pressure, the occupancy in construction enterprises shows an upward trend. Over the domestic and foreign research, much abundant is the research on one single aspect of accounts receivable or inventory. However the research on the “Two Assets” occupation and its controlling measures is relatively less, not to mention the case study. Therefore how to apply the accounting ideas and theories to the case study is worthy of study.
At first,this paper discusses the related concepts of the “Two Assets“ and introduces the organizational structure of ECEC. Then on the basis of deep analyses of the occupying status, personal opinions are finally put forward on the dilemma.
This article uses the normative research methods of monographic study. The full text is divided into six parts: The first part is about the research purpose and significance of the research topic. Moreover, the second part introduces the connotation and causes of the “Two Assets”, as well as the basic situation and organizational structure of ECEC. In addition, using financial analysis method,the third part analyzes the occupancy status of “Two Assets”. Then, Part IV put forward the controlling measures in the three angles of the former, the event and after the event. Finally the last part (the fifth part) expounds the research results and shortcomings, and advances the prospect in the end.
The main innovations in this paper are as follows: The thesis is not only confined to be written from the traditional perspective, but also from an innovative perspective of financial controlling measures. In-depth analysis of the internal structure of enterprises reflects the idea of local conditions.
Key words: Construction enterprises; “Two Assets” occupation; controlling measures
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