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建筑施工企业资产的一个重要组成部分就是应收账款,应收账款的管理与核算和企业资金周转的好坏和经营效益息息相关。因此,建筑施工企业必须要重视应收账款的管理与核算,保证企业的多方面正常运行。本文主要分析建筑施工企业应收账款对企业经营造成的影响,然后分析应收账款存在的主要原因,最后提出建筑施工企业加强应收账款管理与核算的措施。
An important part of the assets of construction enterprises is the accounts receivable. The management and accounting of accounts receivable and the turnover of enterprise funds are closely related to the operating efficiency. Therefore, the construction enterprises must pay attention to the management and accounting of accounts receivable, to ensure that many aspects of the normal operation of enterprises. This paper analyzes the impact of construction enterprises receivables on the business, and then analyzes the main reasons for the existence of receivables, and finally put forward the construction enterprises to strengthen the accounts receivable management and accounting measures.