现阶段,随着我国基础建设投资的减少,建筑行业的竞争日趋激烈,工程利润也逐渐减少。而在公路桥梁的施工企业中,应收款项的增加,阻碍了施工企业的发展。应收款项能不能按时收回,还关系到施工企业的资金周转以及正常经营。因此,施工企业若要提高经济效益,如何减少应收款项以及将应收款项及时追回就成为施工企业所亟待解决的问题。 At this stage, with the reduction of investment in infrastructure in our country, the competition in the construction industry is getting fiercer and the profits in projects are gradually decreasing. In the construction of highway bridges and enterprises, the increase of accounts receivable, hinder the development of construction enterprises. Receivables can not be recovered on time, but also related to the construction company’s cash flow and normal operations. Therefore, if construction enterprises need to improve their economic benefits, how to reduce receivables and recover receivables in time becomes a problem to be solved urgently by construction enterprises.