资金是企业的血脉,资金长时期供应不足必将影响施工企业的生存和发展。目前,施工企业应收账款的比例过大,呈快速上升趋势,居高不下。由于应收账款不能及时收回,占用了企业大量流动资金,致使企业变现能力弱,资金周转困难,严重制约了施工企业的发展,增加了企业经营风险。应收账款的清欠工 Capital is the blood of enterprises, lack of funds for a long time will certainly affect the survival and development of construction enterprises. At present, the proportion of construction enterprises accounts receivable is too large, showing a rapid upward trend, high. As accounts receivable can not be recovered in time, it occupies a large amount of liquidity in enterprises, resulting in weak liquidity of enterprises and difficulties in cash flow, seriously restricting the development of construction enterprises and increasing the business risks of enterprises. Accounts receivable owed workers