施工企业不同于其他行业,有其特殊性。随着建筑市场的日趋成熟,市场竞争的日益激烈,建筑合同条款越来越苛刻,垫资项目、承诺工程越来越多,因而应收账款数额普遍增多,应收账款已成为施工企业流动资金的重要项目,严重制约着企业的发展,应收账款的管理已经成为施工企业经营活动中 Different from other industries, construction enterprises have their own particularities. With the increasingly mature construction market and increasingly fierce market competition, construction contract terms are becoming more and more harsh. With more and more projects funded and promised, the amount of accounts receivable has generally increased. Accounts receivable have become the construction enterprises Important projects of liquidity seriously hampered the development of enterprises, the management of accounts receivable has become a construction business activities