关于规范建筑施工企业应收账款系统管理的再探讨

Re-discussion on Normalizing the System Management of Account Receivable of Construction Enterprises

建筑施工企业应收帐款居高不下是长期困扰企业发展的大问题。国务院发出通知要用三年时间解决建筑领域拖欠工程款及施工民工工资问题。国家政策会使企业多年居高不下的应收账款现象有所改善,更重要的是企业本身应在此基础上进一步加强规范应收账款的系统管理,应针对建筑企业应收账款的特点及存在的问题采取相应的措施,使企业有较大的发展。

The account receivable of construction enterprises has been high, which is an enormous problem that is troubling them for a long time. The State Council declared that the problems of outstanding payment and builders＇ wages in construction field will be solved within three years. The policy may improve the phenomenon and what is more important enterprises themselves should enhance the system management of account receivable and take measures to expand business significantly.