建筑企业在发展过程中,由于企业管理者的疏忽以及市场经济环境的影响,导致其存在应收账款。为了促进行业发展,首先应规划经济市场,其次为提高企业的风险意识。然而我国建筑企业在发展过程中重发展轻管理的现状导致其运营风险较大。文章针对建筑企业应收账款存在的原因,分析了降低企业风险的具体策略。 Construction enterprises in the development process, due to the negligence of business managers and the impact of the market economy, resulting in the existence of accounts receivable. In order to promote the development of the industry, the economic market should first be planned, followed by the risk awareness of enterprises. However, the current situation that Chinese construction enterprises re-develop light management in the development process leads to greater operational risks. This article analyzes the reasons for the existence of receivables in construction enterprises and analyzes the specific strategies to reduce the risks of enterprises.