对建筑施工企业而言,应收账款是指建筑施工企业在施工经营活动中,已办理工程价款结算或因提供劳务等,应向发包单位或劳务使用单位收取但尚未收回的款项,主要包括工程款、材料款、质保金等。应收账款是企业流动资产的重要组成部分,对应收账款的管理直接关系到企业的资金周转和资产质量。对需要垫资的施工企业来说,加强应收账款管理尤显重要。业内人士坦承,许多建筑施工企业的应收账款一般要占到施工产值的5%左右,有的甚至高达10%,这是一笔数额十分可观的资 For construction enterprises, accounts receivable refers to the construction enterprises in the construction business activities, has settled the project price settlement or due to the provision of labor, etc., should be used to the unit or service units to receive but not yet recovered the amount, including Engineering models, materials, quality assurance and so on. Accounts receivable is an important part of the liquid assets of enterprises, accounts receivable management is directly related to the capital turnover and asset quality. For the need to pad for the construction enterprises, to strengthen the receivables management is particularly important. The industry admits that many accounts receivable construction companies generally account for the construction output value of about 5%, and some even as high as 10%, which is a significant amount of capital