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施工企业工程款的拖欠问题越来越受到社会的重视,不止关系到企业资金及利润核算的真实性,应收账款的长期存在对企业经营管理的长期策略及财务战略管理目标都产生了长远的影响。
The problem of arrears of construction enterprises’ engineering payment is paid more and more attention by the society. It is not only related to the authenticity of corporate capital and profit accounting, but also has a long-term effect on the long-term management and financial management of the enterprise. Impact.