浅析施工企业应收账款的现状及其管理

随着建筑市场的不断发展，施工企业间的竞争日趋激烈，应收账款管理已成为企业财务管理的一项重要内容．目前，企业应收账款管理存在企业负责人对应收账款管理缺乏足够重视，应收账款管理制度及内部考核体制不健全等问题．应收账款的管理可采取对应收账款的账龄进行分析，及时调整企业的信用政策；不断完善收账政策，制定必要的激励措施；建立坏账准备金制度，积极弥补损失等对策．

Analysis of construction enterprises and the status of accounts receivable management

With the increase of construction market, receivable accounts become a significant part of business financial management. At present, management of corporate receivable accounts, and internal evaluation system need improving. Aging analysis, timely adjustment of credit policy, and corporate responses are advocated.