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当前国内外经济形势依然严峻,国内建筑市场日趋饱和,竞争日益激烈,作为“中”字头的国有大型施工企业,在规模日渐扩张的同时,债权债务居高居不下,资产负债率成上升趋势。当企业垫付的资金数额超过自己所能承受的范围时,甚至还需要投入更多的资金追回欠款,这种恶性循环只会使企业走向衰败。因此,进行深入的应收工程款的分析是解决施工企业资金问题的必然趋势,有助于应收账款回收,进一步提高施工企业运营资本的管理水平,这对于加快国有大型施工企业的发展有着深远的意义。
At present, the domestic and international economic situation is still grim. As the domestic construction market is becoming increasingly saturated and the competition is getting fiercer, as the large-scale state-owned construction enterprise with the prefix of “Zhong ”, while its scale is expanding, its debts and debts remain at a high level, its asset- trend. When the amount of funds advanced by the enterprise exceeds its own range, it may even need to invest more funds to recover the arrears. Such a vicious circle will only make the enterprise decline. Therefore, conducting an in-depth analysis of receivables receivable is an inevitable trend to solve the capital problem of construction enterprises, which helps to collect receivables and further improve the management level of construction enterprises’ working capital, which is of great significance for accelerating the development of state-owned large-scale construction enterprises Far-reaching significance.