浅谈我国建筑施工业应收账款管理中存在的问题及对策.docx

摘 要随着我国建筑施工市场的不断发展扩大，建筑施工企业的自身规模、资产水平和盈利能力得到提升，建筑施工业企业由于其自身特点导致其应收账款存在诸多问题。本文以建筑施工业为研究对象，首先阐述了建筑施工企业的应收账款存在五方面的问题，分别是应收账款余额较大且逐年增长、应收账款周转率较低、应收账款账龄长且坏账损失大、工程质量保证金被拖欠或拒绝支付以及应收账款催收无果；其次，从市场因素、制度因素、组织因素和人员因素等方面分析造成建筑施工业企业应收账款问题的原因；最后，本文对施工企业应收账款存在的问题提出四个应对措施，分别是做好应收账款日常管理工作、及时计算和分析相关指标、完善组织和相关制度以及强化逾期款项的催收。通过本文研究，希望帮助这些企业解决应收账款存在的问题，提高应收账款管理水平，加强企业资金的流动性。关键词：建筑施工企业 应收账款 问题 措施AbstractWith the continuous development of Chinas construction market, the scale, the level of assets and the profit ability of construction enterprises have been promoted, but due to its own characteristics, the industrial enterprises have many problems in its accounts receivable.This passage is based on the construction industry as the research object and some researches on the companies of construction industry. First, we discess the five aspects of problems of the accounts receivable of construction enterprises,for examle, large accounts receivable remaining sum, low accounts receivable turnover ratio, long accounts receivable ages, bad debt losses and engineering quality margin are refused to pay. Second, we analyze the reasons why there are many problems of accounts receivable of construction industry. And three factors can be found : market factors, institutional factors, organizational factors and personnel factors. Finally, we put forward four ways to solve these problem.We can do a good job of day-to-day management of accouts receivable, calculation and analysis of related indicators in time, strengthen the collection of overdue payments and perfect organization and related system. Through the research, we hope to help these enterprises solve the problems of accounts receivable and improve the level of accounts receivable management, strengthen enterprise fund liquidity.Keywords: Industrial enterprises Accounts receivable Problems Measures目 录1 绪论81.1研究背景及意义81.1.1 研究背景81.1.2 研究意义81.2 国内外研究现状91.2.1 国内研究现状91.2.2 国外研究现状101.3 研究内容102 建筑施工业应收账款的相关理论概述122.1建筑施工业及应收账款概念界定122.1.1 建