随着建筑市场竞争的日趋激烈,施工企业纷纷采取信用销售方式以增强自身的竞争力,使得施工企业在项目建设中需要垫付大量资金,导致施工企业应收账款风险日益增加,为企业持续经营埋下了隐患。本文从分析施工企业应收账款风险产生的原因入手,对应收账款风险化解对策进行论述。 With the increasingly fierce competition in the construction market, construction companies have adopted credit sales methods to enhance their competitiveness, making construction companies need to advance a lot of money in the project construction, resulting in a growing risk of accounts receivable construction companies, for the continued operation of the enterprise Covered hidden dangers. This article starts with the analysis of the causes of the construction company’s accounts receivable risk and discusses the solutions to the risks of the accounts receivable.