浅谈合同履约中经营工作的风险识别和化解摘要：随着对外开放的不断深入，国内的施工企业越来越多的参与国际项目的竞争。然而，国际工程承包是一个高风险的行业，由于国际工程承包中有关各方属不同国别,气候条件、文化习俗、法律规章等方面存在着巨大的差异,这些都会给国际承包工程带来一些问题。另外，由于工程项目所在国的政策、法律法规以及政局的变幻莫测,货币的贬值，承包市场竞争激烈等等多种因素的影响，可以说国际工程承包充满着未知风险。据相关资料统计表明,国外的承包企业每年大约有10%到15%会因此而破产倒闭。

由于受到合同条件、自然条件、老合同历史遗留、周边安全环境和业主支付滞后等等主客观条件的制约，我公司承建的巴基斯坦高摩赞大坝工程项目经营面临着诸多的困境和风险。2007年到2011年期间在该工程项目合同履约中面临着一系列诸如安全风险、资金安排风险、索赔和合同纠纷等风险和困境，项目部采取了有效地风险控制和化解措施，取得了较好的效果。

本文针对该工程项目合同履约中经营工作风险的具体情况，并结合笔者自身的实际工作经验，对工程合同履约中经营工作的风险识别和化解进行了分析，以供同行参考。

关键词：合同履约；经营工作；风险识别；风险化解

abstract: with the deepening of opening up the domestic construction enterprises more and more involved in international competition. however, the international

engineering contracting is a high-risk industry, because there is a huge difference in the international engineering contracting parties is a different country, climatic conditions, cultural practices, laws and regulations, which will bring some to the international project contracting problems. in addition, due to project the country’s policy, laws and regulations as well as the political vagaries, the devaluation of the currency, the fierce competition in the contracting market and so on a variety of factors, it can be said that the international engineering contracting full of unknown risks. according to related statistics show that the contracting business abroad each year, about 10% to 15% will be bankruptcy.due to contract conditions, natural conditions, the historical legacy of the old contract, the surrounding security environment and the owners pay lag constraints of the subjective and objective conditions, the construction of pakistan the mount praise dam projects management faced with many dilemmas and risks. series such as a security risk, the risk of funding arrangements, claims and contract disputes and other risks and dilemmas facing the period from 2007 to 2011 in the project contract performance, the project department to take effective risk control and defuse the

measures, and achieved good effect.in this paper, the specific operating risks at work in the project contract performance, and combined with the author’s own practical work experience, risk identification and defuse undertakings engineering contract compliance analysis for peer reference.key words: contract performance; business work; risk identification; risk defuse

中图分类号：g424.27 文献标识码：a 文章编号：2095-2104（2012）

项目履约情况及工程经营状况概述

巴基斯坦高摩赞大坝工程项目合同履约面临着开工后预付款不足，项目周边安全形势持续恶化，业主、主承包商恶意违约造成期中付款经常性延误、严重滞后，资源保障性差，坝址周边地质条件复杂，合同总价较低等风险和困境，在项目部全体人员的共同努力下，工期及施工形象进度总体受控，合同履约满足了要求，为我方在合同履约上争取了主动。

但是，由于受中标合同总价较低、部分项目预算单价较低且合同漏项较大、当地币兑美元持续贬值和人民币持续升值、施工设备和永久设备依赖国内进口、当地物价持续高涨等不利因素影响，尤其是因为业主恶意违约拖欠巨额工程款，导致工程履约遭受严重延