本文从应收账款保理这一角度出发,首先对施工企业应收账款管理的现状进行了简要的分析,然后就应收账款保理的理论背景及优势展开了深入的探讨,最后对施工企业如何正确应用保理业务提出了相关的策略,并对其现实不适应性进行剖析,以期可为此提供借鉴或参考。 This article from the perspective of the accounts receivable factoring, first of all, the status quo of construction companies receivables management conducted a brief analysis, and then on the theoretical background and advantages of accounts receivable factoring in-depth discussion, and finally This paper puts forward the relevant strategies for how to apply factoring business correctly in construction enterprises, and analyzes its practical incompatibility with a view to providing reference or reference.