现阶段，我国建筑市场经济运行体系已逐步建立，随着建筑市场不断完善，市场竞争将日益加剧，经营风险、投资风险增大，决策失误、技术落后、效率低下、管理不善，都会导致施工企业不良资产的增加。所谓不良资产是指不能产生经济效益且无法实现其账面价值的企业各项财产、债权 At this stage, China’s construction market economic operation system has been gradually established, with the continuous improvement of the construction market, the market competition will be aggravated, business risks, investment risks increase, making mistakes, backward technology, inefficient, poor management, will lead to construction companies Increase in non-performing assets. The so-called non-performing assets that can not produce economic benefits and can not achieve its book value of the property, claims