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随着我国建筑业市场规模的不断扩充,形成了大多数建筑企业以赊欠账款的方式经营,从而导致应收账款规模居高不下,给建筑施工企业的生存与发展带来很大的风险。因此,研究我国建筑企业应收账款的风险管理对建筑业的健康发展具有非常重大的意义。本文阐述了建筑企业应收账款风险管理的重要意义,介绍了影响建筑企业应收账款风险管理的原因,最后提高建筑企业应收账款风险管理水平的一些措施。
As China’s construction market continues to expand, the majority of construction enterprises have formed their businesses by credit. As a result, the high scale of accounts receivable poses a great risk to the survival and development of construction enterprises . Therefore, it is of great significance to study the risk management of receivables of construction enterprises in our country for the healthy development of construction industry. This article expounds the significance of risk management of accounts receivable in construction enterprises, introduces the reasons that affect the risk management of accounts receivable in construction enterprises, and finally some measures to improve the risk management of receivables in construction enterprises.