应收账款是施工企业与工程建设单位在工程承包、商品交易过程中应收而未收到的款项,其中包括了应收未收的工程款、质保金等。应收帐款可以提高企业的市场竞争能力,扩大销售,但延迟了企业的资金回收时间,应收账款的催收费资金占用费大幅增加,甚至遭受坏账损失的风险。本文旨在对施工企业应收账款管理面临的新形势、管理现状以及存在的问题和风险进行系统分析,并针对性地提出一些建议与思考。 Accounts receivable are amounts receivable from construction enterprises and construction units that have not been received in the process of project contracting and commodity transaction, including the receivables of uncollected project receivables and guarantee money. Accounts receivable can enhance the market competitiveness of enterprises, expand sales, but delayed the recovery of funds, accounts receivable collection fees increased substantially the cost of funds, and even suffered the risk of bad debt losses. The purpose of this paper is to systematically analyze the new situation, management status quo, existing problems and risks faced by the construction enterprises receivables management and put forward some suggestions and reflections in a targeted manner.