文档介绍：摘要
建筑企业的应收账款是指建筑施工企业在施工经营活动中,因办理工程价款结算、提供劳务等,向发包单位、劳务使用单位等应收取的款项,其中主要是应收工程价款。应收工程款主要包括工程履约保证金、垫资款、工程预付款、工程进度款、工程结算价款等。近年来,建筑企业的应收账款一直居高不下,且越演越烈,愈欠愈多。这不仅严重破坏了社会经济秩序,恶化了企业交易信用环境,极大困扰了施工企业的正常运转,而且给社会带来了不稳定因素。因此,建筑企业要认真分析应收账款的成因,并及时采取各种措施催收应收款项,以降低经营风险、改善企业的财务状况。
建筑企业应收账款拖欠问题与其他行业不同,本文在概述建筑企业的发展现状基础上,结合目前建筑企业应收账款管理的现状分析了其应收账款管理中存在的问题,说明导致问题形成的原因,最后提出加强建筑企业应收账款管理的对策。
关键词:建筑企业;应收账款;管理;问题;对策
Abstract
Construction enterprise account receivable refers to the construction enterprises in the construction business activities for handling the project price settlement, providing labor services etc, to the out-contracting units, labor use the unit should collect payment, mainly receivable project price. Accounts receivable mainly includes engineering performance bond, mat endowment money, construction in the progress of the projects section, engineering settlement price etc. In recent years, the construction enterprise of receivables stubbornly high, and getting worse, the more owe more. This not only severely damaged social and economic order, and to worsen the credit environment, the enormous enterprise purchase disturbed the normal operation of the construction enterprise, and has brought to our society unstable factors. Therefore, the construction enterprise shall earnestly analyze the causes of the account receivable, and promptly take various measures to reduce accounts receivable, management risk, improve the financial condition of enterprises.
Construction enterprise account receivable defaults and other different industry, this paper on the summary of the construction enterprise development present situation basis, combining construction enterprise receivables management present situation analyses the account receivable the problems existing in the management, explain the causes of the formation of cause problems, and finally put forward to strengthen construction enterprise receivables management countermeasures.
Key Words:construction enterprise; account receiva