[摘　要]　代建资金的安全和有效利用对保证代建工程顺利完成具有重要作用。通过对代建资金支付中存在的资金支付权限划分单一、资金批复手续不完善、支付凭据不完整、合同缺乏监管以及财务管理部门监督薄弱等问题的分析，提出代建部门应建立完善的代建资金支付控制制度，加强财务的监督和管理等对策，防止舞弊行为的发生，保证代建资金的安全，使代建工程顺利进行。

[关键词]　代建资金；支付控制；合同监管；财务监督

Abstract: It is the safety and effective usage of funds that plays an important role in the smooth completion of construction project . Based on the analysis of the single divided payment privilege in agent construction projects’ fund, payment, fund incomplete approval procedures, incomplete payment vouchers, lack of contract regulation and weakness in financial management supervision,. This paper puts forward that construction department should establish and improve the generation of payment control system, strengthen financial supervision and management to prevent fraud behavior, ensure the generation of the safety of capital and make agent construction project smoothly.

Key words:  agent construction fund; payment control; contract supervision; financial supervision

建筑经济，2013（3）：26-28