浅谈施工企业应收账款管理

随着中国市场经济快速发展,施工企业的市场竞争程度越来越激烈,业主或建设单位存在常拖欠施工单位工程款的现象,造成施工企业需垫付大量的资金来承揽施工项目,施工企业面临资金压力将越来越大,因此,如何加强施工企业应收账款的管理,加快施工企业的资金周转,提高资金的使用效益,对施工企业的生存和发展尤为重要。

On construction enterprise receivable accounts management

With the rapid development of China's market economy,construction enterprises are now facing ferocious competition.Due to customers's late payment, construction enterprises are often under high funding strains,they need to advance for the costs of projects,even when the projects are completed.Therefore, it is very important for construction enterprises to manage their account receivables,accelerates cash flow,improve the fund efficiency.