几年来,施工企业的应收帐款一直居高不下。国家和企业虽然采取各种措施,努力清欠,但这种现象一直未能得到有效控制。从近两年我们公司帐面余额反映,应收帐款仍呈上升趋势。除客观原因外,企业内部管理不善也是造成应收帐款上升的重要因素。例如,在组织施工过程中,存在“只管干、不管算”的现 Over the past few years, the accounts receivable of construction companies have remained high. Although the state and enterprises have taken various measures to clear their debts, this phenomenon has not been effectively controlled. From the balance of our company’s book in the past two years, receivables still show an upward trend. In addition to objective reasons, poor internal management of the company is also an important factor in the rise of accounts receivable. For example, in the process of organization construction, there is a