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在当前激列的市场竞争条件下,建筑企业为求生存,承诺垫资、建设方拖延付款以及建筑企业自身管理等方面的原因导致了建筑企业应收账款居高不下。建筑企业只有通过充分了解建设方资信状况、规范合同文本、做好竣工决算、加强应收账款日常管理以及成立专门的清欠、决算部门来控制应收账款规模,加强应收账款的回收,保证建筑企业的正常运转。
In the present competitive market conditions, construction enterprises in order to survive, commitment to padding, delay payment by the construction side as well as the management of construction enterprises and other reasons led to the high accounts receivable construction companies. Only by fully understanding the construction company credit status, standardize the contract text, make the final accounts, strengthen the daily management of accounts receivable and set up a special clearing, final accounts department to control the scale of accounts receivable, strengthen the accounts receivable Recycling, construction enterprises to ensure the normal operation.