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近年来,建筑市场竞争越来越激烈,出现了“僧多粥少”的局面。许多施工企业为求生存发展不惜冒险垫资承揽工程,无奈接受建设方苛刻的垫资条件,加之内控管理存在诸多问题,产生了大量的应收账款,严重影响了施工企业的资金周转,加大了施工企业的经营风险。本文从施工企业应收账款形成的主要原因出发,对应收账款的管理进行粗浅的探讨。
In recent years, the construction market competition is more and more fierce, there has been Many construction enterprises do not hesitate to risk undertaking contracting projects in order to survive and develop. However, they have to accept the harsh conditions of capital construction and the problems of internal control and management, resulting in a large amount of receivables and seriously affecting the capital turnover of construction enterprises. Large construction companies operating risk. In this paper, the main reason for the formation of accounts receivable construction enterprises, the management of accounts receivable to conduct a superficial discussion.