施工企业是从事建筑安装工程和其他专业工程活动、独立核算、自负盈亏的生产经营单位。在市场经济条件下,由于种种复杂原因,使它们常常面临着应收工程款收不回来的风险。对于一个企业来说,尽管不能确知那一项工程款收不回来,但是这种风险,总是现实地存在着。为了防范风险,保障 Construction enterprises are engaged in construction and installation engineering and other professional engineering activities, independent accounting, self-financing production and operation of the unit. Under the conditions of a market economy, due to various complicated reasons, they often face the risk of non-payment of receivables due from construction projects. For an enterprise, although it can not be sure that a project can not pay back, but this risk always exists. In order to prevent risks, protection