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当前的建筑市场竞争日益加剧,施工企业为了承揽工程,容易造成施工企业应收账款大量存在。施工企业无法及时收回资金,又大量拖欠劳务、供货单位的款项,既虚增了企业资产,加大了企业财务风险,又严重影响企业的资金周转,加大企业资金成本,给其正常生产经营带来不利影响。因此,施工企业应加强应收账款管理,将其控制在合理范围内,本文将探讨施工企业应收账款管理相关的内容。
The current competition in the construction market is aggravating day by day. Construction enterprises are likely to cause a large number of accounts receivable of construction enterprises in order to contract projects. Construction enterprises can not recover funds in time, but also a large number of arrears in labor services, supply units, not only inflated the corporate assets, increased corporate financial risk, but also seriously affect the corporate capital turnover, increase corporate capital costs, to its normal production Business adversely affected. Therefore, the construction enterprises should strengthen the management of accounts receivable, to control within a reasonable range, this article will discuss construction companies receivables management related content.