企业为拓宽销售渠道、增加销售收入,不得不采取赊销等营销手段,但过多的应收账款无疑会加重企业的负担。尤其是施工企业,其资金占用两大,生产周期长,大量的应收账款给企业带来巨大的财务和经营风险。本文分析了施工企业应收账款的成因并提出了加强应收账款管理的对策。 Enterprises to expand sales channels, increase sales revenue, had to take credit and other marketing tools, but too much accounts receivable will undoubtedly increase the burden on enterprises. In particular, construction enterprises, which take up two funds, long production cycle, a large number of accounts receivable to the enterprise tremendous financial and operational risks. This article analyzes the causes of construction enterprises receivables and proposed measures to strengthen the management of receivables.