建筑施工企业应收账款管理中的常见问题与对策研究

Common Problems and Countermeasures of Accounts Receivable Management in Construction Enterprises

建筑施工企业存在着经营业务范围广、经济规模大、承接的建设项目繁多且资金流复杂等特点,企业积累的应收账款规模较大,面临着的资金压力较大,影响着建筑施工企业的经营发展。加强对应收账款的管理,有助于提高资金流动效益,可以防范和规避企业的经营风险,有助于建筑施工企业高质量发展。通过结合建筑施工企业的特点,提出应收账款管理存在的问题,对存在的问题进行分析,最后针对性地提出应收账款管理对策。

Construction enterprises have the characteristics of wide business scope,large economic scale,numerous construction projects to undertake and complex capital flow,etc.The accumulated accounts receivable of enterprises are large,and they are faced with greater financial pressure,which affects the operation and development of construction enterprises.Therefore,strengthening the management of accounts receivable can help improve the efficiency of capital flow,prevent and avoid the business risks of enterprises,and help the high-quality development of construction enterprises.Based on the characteristics of construction enterprises,this paper puts forward the existing problems of accounts receivable management,analyzes the existing problems,and finally makes countermeasures for the existing problems of accounts receivable management.