浅议施工企业清收清欠管理

On Management of Collecting and Clearing up Debts of Construction Enterprises

对于施工企业而言,清收清欠工作是企业财务管理的重要内容。施工企业的特点——涉及金额大、生产周期长,加上国家宏观政策及企业内外部各种因素的影响,导致其债权居高不下,清收清欠难度大,严重影响了施工企业的财务状况。因此,施工企业必须对应收款项的清收清欠工作给予高度重视,制定相关政策,采取有效方法,加强沟通协调,落实相关责任,以提升资产质量,促进企业健康良性发展,提高企业核心竞争力。

Collection and clearing up of debts is one essential part of financial management for any construction enterprises. The construction enterprise involves large amounts of money and long cycle of production. Also under the influence of macroeconomic policies and various factors inside and outside of a construction enterprise, creditor＇s rights of a construction enterprise lasts longer, and difficulty of the collecting and clearing up debs improves, which seriously affects the financial status of the construction enterprise. Therefore, the construction enterprise should emphasize on the task of clearing up receivable accounts, set up related policies, adopt effective methods, improve communication, and implement responsibility, so as to improve the asset quality, push a healthy development of the enterprise, and strengthen the core competitiveness.