大型工程專案的財務規畫與現金流量管理 －以台北捷運新蘆線機電系統工程標為例

Abstract

工程專案的財務規畫，特別是現金流量管理，已有諸多論文做了研究，惟大部分都是在技術面上的探討，希能找到或建立一個模型，來分析各種因素的改變，對現金流量的影響。當然其中也有部分，已將契約規定如工程預付款及各項保證金等納入考量因素，以建立預測模型。此外，亦有幾篇研究了如何將現金流量，納入排程考量，期能做資源的有效配置。 本研究認為工程專案的財務規畫及現金流量管理，應自源頭開始。因此，對承攬契約規定中，有關的條款內容如契約價金給付、計價方式以及付款方式，包含預付款及其扣還方式、每期估驗款之申請等，加以研究與探討，並就實際執行時產生的問題與困難，予以論述並提出可能的因應對策。

There are several researches having studies of the financial planning and cash flow management for engineering and construction projects. Most of the researches were on the technical sides, and tried to find out or establish models in order to analysis the effect of the change of factors to cash flow. Some researches had considered the contract conditions such as advance payment, performance bond, etc. and included in the study models. Couples of the researches studied how to take the cash flow into consideration when schedule the project program in order to have more efficient resources allocation. In this research, the studies are focused on the sources of cash flow. The conditions of contract which will affect the project cash flow such as contract price and payment terms including advance payment and repayment, payment applications, etc. are studied. The problems and difficulties during project execution are also discussed, and countermeasures are proposed for consideration.