应收账款居高不下已是导致建筑施工企业资金周转困难的不争事实。特别在当前建筑市场竞争激烈的现状下,由于应收账款不能及时收回,占用了企业的大量资金,导致企业变现能力差,资金链处于崩断边缘,进而增加了经营风险,制约了建筑企业发展。提升对清欠工作的认识。近些年,因建筑市场经济形势相对不景气,从而应收账款制约建筑施工企业发展的重要性才显现突出。一些施工企 The high accounts receivable has led to the capital construction enterprises turnover is an indisputable fact. Especially under the current situation of fierce competition in the construction market, due to the accounts receivable can not be recovered in time, it takes up a large amount of funds of the enterprises, resulting in poor liquidity of enterprises and the collapse of the capital chain, thus increasing the operational risks and restricting the construction enterprises development of. Enhance understanding of debt clearance work. In recent years, due to the relatively sluggish economic situation in the construction market, the importance of account receivables restricting the development of construction enterprises has become prominent. Some construction enterprises