建筑业应收账款论文

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1、摘要近年来建筑行业一直处于一种持续增长的状态。但发展过快所导致的一系列问题也随之而来，高速的发展需要充足的资金作后备,而有些建设单位由于资金短缺等问题未能及时将工程款拨放给施工单位，施工单位只能以垫付资金的方式继续施工。长此以往，大量的工程款就会以应收账款的形式存在于企业的账目中。本文以长城建筑公司为例，揭示出了长城建筑公司应收账款管理中存在的问题主要有应收账款数额连年增加，占资产总额的比例不断攀升等。主要是由于建筑市场过度竞争导致建设单位与施工单位信息不对称；公司绩效考核及奖惩措施不明确等。在此基础上设计了管理方案，即明确奖惩措施标准，以此提高清欠人员工作积极性，提高应

2、收账款回收工作的效率。本文的创新点在于在应收账款产生之前这个环节做好相关调查工作，改变了传统观念下仅通过催缴的方式管理应收账款，做到充分利用企业现有债权，缓解建筑企业的资金压力。【关键词】建筑施工；应收账款；管理IAbstractInrecentyears,theconstructionindustryhasbeeninacontinualstateofgrowth.Butaseriesofproblemscausedbytherapiddevelopmenthascroppedup,high-speeddevelopmentneedsadequatefundingfor

3、thereserve,andsomeconstructionunitsduetofundingshortages,failedtotimelyplaybackforprojectstotheconstructionunit,constructionunitonlyItcanbeawaytoadvancefundstocontinueconstruction.Overtime,alargenumberoftheworkswillbeintheformofaccountsreceivableexistsinthecorporateaccounts.Inthispaper,fo

4、rexample,theGreatWallconstructioncompany,revealstheconstructionoftheGreatWallaccountsreceivablemanagementintheamountofaccountsreceivableproblemsarerisingeveryyear,theproportionoftotalassetsisrising.Mainlyduetoexcessivecompetitionintheconstructionmarkettotheconstructionunitandconstructionu

5、nitofinformationasymmetry,performanceappraisalandincentivemeasuresarenotclearandsoon.Onthebasisofthedesignofthemanagementplan,clearincentivesstandardsdebtsinordertoimprovestaffenthusiasmforwork,andtheefficiencyofaccountsreceivablerecoverywork.Theinnovationofthispaperisproducedinthepartoft

6、heaccountsreceivablebeforedoingworkrelatedtotheinvestigation,ithaschangedthetraditionalconceptmerelybywayofreminderreceivablesmanagement,sotakeadvantageoftheirexistingdebt,andeasetheconstructionenterprisesfinancialpressure.KeyWords：Construction;AccountsReceivable;ManagementII目录摘要.........

7、.................................................................................................................IAbstract......................................................................................................................II第1章绪论...................