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本文主要侧重分析施工企业被拖欠工程款现象中施工企业内部管理缺陷 ,并从系统管理的思路出发 ,讨论通过加强施工企业内部应收账款过程系统管理 ,减少工程款被拖欠风险。
This paper mainly focuses on the analysis of the deficiencies in construction enterprises’ internal management in the phenomenon of construction project arrears, and from the perspective of system management, it discusses how to reduce the risk of arrears of construction projects by strengthening the system management of the accounts receivable process within construction enterprises.