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应收账款是指企业因销售商品、产品、提供劳务等业务,应向购货单位或接受劳务单位收取的款项,是企业因销售商品、产品、提供劳务等经营活动所形成的债权。施工企业的应收账款主要是提供劳务形成的债权。随着市场经济的不断发展和完善,施工企业的市场竞争越来越激烈,施工企业在激烈的市场竞争中面临着优胜劣汰,加强企业内部的管理,积极对本企业的应收账款进行科学的管理,减少坏账损失,早日回收应收账款是施工企业的一项重要工作。
Accounts receivable refers to the company for sales of goods, products, rendering of services and other services, should be paid to the purchasing unit or receiving labor service unit is due to sales of goods, products, rendering of services and other business activities formed by claims. The accounts receivable of construction enterprises are mainly the claims arising from the provision of labor services. With the constant development and improvement of the market economy, the market competition of construction enterprises is more and more fierce. The construction enterprises face the survival of the fittest in the fierce market competition, strengthen the internal management of the enterprise, and actively manage the accounts receivable of the enterprise scientifically , To reduce the bad debt losses, early recovery of accounts receivable is an important task for construction enterprises.