建筑施工企业应收款项管理研究

Research on Receivables Management of Construction Enterprises

垫资、压价、拖欠工程款一直是压在建筑施工企业头上的"三座大山"。针对目前建筑施工企业普遍存在的"两高一低"困局,如何降低应收款项,快速回笼现金,化解建筑施工企业发展之困已迫在眉睫。通过阅读大量文献资料,在对建筑施工企业应收款项的现状、危害、概念与特点进行阐述的基础上,深入剖析了建筑施工企业应收款项的构成以及成因,逐一提出破解之策;并通过绘制应收款项理想模型向建筑施工企业指明良性健康发展之目标与方向。

Construction with funds,forcing down prices and back money in projects are always three big mountains on the shoulders of construction enterprises. In view of the common dilemma of construction enterprises with high receivables,heavy liability with interest and low business cash flow,it is extremely urgent to cut down receivables,withdraw capital from circulation,and resolute enterprises＇ difficulties. Based on abundant literature review,this study elaborates the current situation,endanger,concept and characteristics of construction enterprises＇ receivables. The author also puts forward measures to solve the above difficulties accordingly,by deeply analyzing the constitution and causes of formation of receivables,and draws an ideal model of receivables to show the healthy aim and direction of construction enterprises.