摘要
管理和控制好应收账款,使施工企业尽量减少营运资金在应收账款上的呆滞和占用,从而提高施工企业的资金利用效率,减少施工企业经营风险,对施工企业的生存发展十分重要。结合我国施工企业的实际,本文全面研究了应收账款容易发生问题的环节,同时探讨了施工企业加强应收账款管理的现实意义及管理中存在的问题,并从事前、事中、事后三个环节进行全过程控制,并提出了强化企业应收账款管理的主要控制手段。
It plays a vital role for the construction enterprise in the development to control and manage the account receivable, which reduces the doubtful debt and occupation of operating capital for accounts receivable as much as possible, thus increases the utilization efficiency of capital and decreases management risk in the construction enterprise. In this article,the steps which the problem of account receivable usually occurs are presented. Meanwhile the current importance of improving the account receivable ...
出处
《建筑经济》
北大核心
2008年第S1期147-150,共4页
Construction Economy
关键词
施工企业
应收账款
管理
construction enterprise
account receivable
management
