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为了提高施工企业的资金安全,方便企业资金周转,提升企业效益,回收应收账款的管理就显得十分重要。施工企业被拖欠款现象愈演愈烈,严重破坏了社会经济秩序,也会给社会的稳定带来一定的负面影响。该文从多个方面解释了施工企业出现应收账拖欠的原因及其所造成的危害,并在此基础上,针对应收账款管理和核算问题提出若干对策。
In order to improve the capital security of construction enterprises, facilitate the turnover of enterprise funds and enhance the efficiency of enterprises, it is very important to recycle receivables management. Construction enterprises arrears arose intensified, seriously undermined the social and economic order, but also to social stability will have some negative impact. This article explains the causes of the delinquent accounts receivable in construction enterprises from many aspects and the harm they cause. On this basis, it puts forward some countermeasures for the management and accounting of accounts receivable.