浅议施工企业应收账款的管理

Management of receivable account in construction enterprises

介绍了企业应收账款的意义及其对企业的危害性,从工程原因、社会原因及企业内部管理体制分析了应收账款比率高、账龄长的原因,阐述了一系列降低企业应收账款余额过大应采取的措施,以解决工程拖欠款,有利于企业的经营管理。

The definition of receivable account and its hazards to enterprises are introduced. Meanwhile, from engineering, society and internal management system reasons caused the high ratio of receivable account and long arrear time are analyzed; at the same time corresponding countermeasures are proposed to deal with default of construction payment for enterprises.