在宏观经济形势不容乐观的情况下,市场、资金等方面压力骤增,应收账款风险显得尤为突出,建立应收账款的风险防范机制,从源头上化解应收账款风险刻不容缓。应收账款的形成原因市场过度竞争,是发生应收账款的主要原因。建筑市场竞争激烈,施工企业为了承揽项目,不得已做出各种牺牲,惯常的做法是承诺垫资、让利、延迟收款。近年,大多国有企业都不再垫资施工,建设单位主要是采取在合同谈判中或在招标时就明确苛刻的延迟支付工程款条件,降低进度款付款比例,这是造成应收账款拖欠的主要原因。行业法规不健全,是导致施工企业产生大额应收账款的客观原因。一是市场法规制度不健全,动态监管力度不够, Under the circumstances that the macroeconomic situation is not optimistic, the pressure on the market and funds has risen sharply. The risk of accounts receivable appears to be particularly prominent. Establishing a risk prevention mechanism for accounts receivable and resolving the risk of accounts receivable from the source can not be delayed. Accounts receivable formation Excessive market competition is the main reason for the accounts receivable. Construction market competition is fierce, construction companies in order to contract projects, had to make various sacrifices, the usual practice is to undertake to fund, none other, delayed collection. In recent years, most state-owned enterprises are no longer invest construction, the construction unit is mainly to negotiate in the contract or bidding when the clear and harsh deferred payment of construction conditions, reduce the proportion of progress payment, which is caused by the arrears in accounts receivable main reason. Industry laws and regulations are not perfect, is an objective reason for large amount of accounts receivable caused by construction enterprises. First, the market regulation system is not perfect, dynamic supervision is not enough,