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建筑施工企业由于投资规模大、工期长且普遍存在垫资现象的特性,应收账款在企业资产中比重极大,它不仅占用了企业大量资金,影响企业的持续健康发展,有时甚至会使企业资金链断裂而面临破产风险。因而,建筑施工企业需制定有效的应收账款管理策略,建立应收账款前期规划和防控、中期跟进和管理及后期催收和考核机制,加完善应收账款内部控制体系,降低企业财务风险和经营风险。
Due to the characteristics of large-scale investment, long construction period and widespread capital investment, accounts receivable accounts for a large proportion of the assets of enterprises. It not only takes up a large amount of funds of enterprises, but also affects the sustainable and healthy development of enterprises, sometimes even making Enterprise funding chain rupture and face the risk of bankruptcy. Therefore, the construction enterprises need to develop effective accounts receivable management strategy, the establishment of pre-accounts receivable planning and prevention and control, mid-term follow-up and management and post-collection and assessment mechanisms, improve the internal control system of accounts receivable and reduce Enterprise financial risk and business risk.