施工企业对于应收账款的管理会直接影响到企业资金周转的效率,如果管理不善会使企业陷入流动资金短缺的境地,甚至影响到施工企业生产的正常运行,并使企业的财务状况进一步恶化。针对施工企业存在的这个问题,本文在分析了施工企业应收账款形成原因后,从根源出发寻找解决问题的对策。 The management of accounts receivable will have a direct impact on the efficiency of cash flow. If the management is poor, the enterprises will fall into shortages of liquidity, which may even affect the normal operation of construction enterprises and further worsen the financial status of the enterprises . In view of the existing problems of construction enterprises, this paper analyzes the reasons for the formation of accounts receivable of construction enterprises from the root causes to find solutions to the problems.