近几年来,系统集成企业的竞争越来越激烈,拖欠项目款的现象也越来越严重。系统集成企业的应收账款大多是依据合同和工程进度按完工百分比法进行分次确认的,因确认依据和时间点更复杂,所以更易产生风险。系统集成企业的应收账款的风险主要是会增加税费支出,影响经营成果,提高了经营风险;使资金周转困难,增加了财务风险;会影响企业信誉,导致后期经营能力的下降。在系统集成企业的应收账款的风险防范问题上要坚持项目评审制度,规范合同签订工作,做到依法履约,资料完备;要严格执行应收账款管理架构和职责,明确奖惩制度;要改进和用户方的沟通机制,坚持合法合情的工作态度,确保企业的正常经营活动的开展。 In recent years, the competition of system integration enterprises has become more and more intense, and the phenomenon of project arrears has become more and more serious. Most of the receivables of system integration enterprises are classified by the percentage of completion method according to the contract and the progress of the project. Because the basis for confirmation and the time point are more complicated, risks are more likely to arise. The risk of accounts receivable of system integration enterprises is mainly to increase tax expenditures, affect operating results and raise operating risks; make capital turnover difficult and increase financial risks; affect corporate reputation and result in decline of operating ability in the latter period. System integration companies should take precautions on the risk of accounts receivable to adhere to the project review system, standardize the contract signing, so that compliance with the law, the data is complete; strict implementation of accounts receivable management structure and responsibilities, a clear rewards and punishments system; to Improve the communication mechanism with the user side, adhere to the lawful and agreeable working attitude, and ensure the normal operation of the enterprise.