对于施工企业而言,应收账款是指工程已验收结算,并经发包方签认,应向发包方收取的工程价款。企业拥有一定的应收账款是正常的,但如果应收账款数额过大、增幅过快,就会影响企业的资金周转,使企业流动资金短缺,严重的会影响企业生产的正常进行,使其财务状况恶化。因此,企业要认真 For construction enterprises, accounts receivable refers to the project has been acceptance and settlement, and signed by the Employer, should be collected from the Employer for the project price. It is normal for a company to have a certain amount of accounts receivable, but if the amount of accounts receivable is too large or the rate of increase is too high, the capital turnover of the enterprise will be affected and the liquidity shortage of the enterprise will be severely affected, which will seriously affect the normal operation of the enterprise. Make their financial condition worse. Therefore, companies should be serious