浅析施工企业应收账款管理论文.doc

浅析施工企业应收账款管理 摘要 应收账款是施工企业与工程发包单位及个人在工程承包、商品交易过程中应收而未收到的款项。此款项存在着来自外部环境和来自企业内部的风险。来自外部环境方面的风险主要有：经济的周期性波动、国家宏观经济政策的调整及通货膨胀等，这些风险造成工程发包单位资金紧张而无力偿还工程欠款。来自内部的风险主要有对应收账款管理的重视程度、所采取的管理方法和对策等，这些风险导致应收账款回收速度缓慢，影响资金的周转速度。应收账款居高不下，增加了企业的筹资成本、管理成本、坏账损失。由于各种原因，在应收账款中总有一部分不能收回，形成呆账、坏账，直接影响了企业经济效益。对应收账款管理，其根本任务就在于制定企业自身适度的信用政策，努力降低成本，力争获取最大效益，从而保证应收账款的安全性，最大限度地降低应收账款的风险。Shallow theory construction enterprise receivables management ABSTRCT account receivable is construction enterprise and project contract awarding units and individuals in the engineering contracting, commodities transaction process does not receive payment of accounts receivable. The money from the external environment and there from the enterprise internal risk. From external environmental risks mainly has: economy periodicity fluctuation, national macroeconomic policy adjustment and inflation, these risks causing engineering contract awarding units out of funds and insolvency engineering arrears. The risks are mainly from internal to the management of accounts receivable taken value degree, management method and countermeasure, etc, these risk accounts receivable recovery speed slow, influence, the turnover of funds. Accounts receivable remains high, increased enterprise cost of funding, the management cost and the loss of bad. Because all sorts of reasons, there will always be in accounts receivable cannot be recovered, form part of bad debt, bad debt, directly affect the enterprise economic benefits. To accounts receivable management, its basic task lies in making enterprise own modest credit policy, strive to reduce costs, to try to gain maximum benefit, so as to ensure the safety of account receivable, maximize reduce the risk of account receivable. KEY WORDS: construction enterprise accounts receivable risk 目录 第1章 绪论………………………………………………………………………………5 1.1 概述……………………………………………………………………………5 1.2 施工企业应收账款方案论证…………………………………………………5 第2章 施工企业应收账款的现状………………………………………………………5 2.1 应收账款现状…………………………………