1、浅析建筑业的应收账款风险管理浅析建筑业的应收账款风险管理 I 浅析建筑业的应收账款风险管理浅析建筑业的应收账款风险管理 摘要摘要 2015 年是建筑业在改革的推动下，是一个转型升级的关键之年。国家不断释放新的政 策红利。但建筑企业增速下滑已是常态，要想应对当前的机遇与挑战就必须快速调整战略 规划，提升企业核心竞争力。建筑行业所需要应对的财务问题极多，而建筑业财务管理上 的重难点就是应收账款。例如，企业间应收账款的拖欠、到期应收款项项目太多、坏账越 来越多等问题，都严重阻碍建筑企业的经济发展。大部分重组企业或是破产企业的经济问 题都是由于应收账款的管理出了问题，导致资金链断裂。此类问题不是单个企
2、业或是单个 行业的问题，得不到及时处理的话，整个国民经济都会受到牵连。本文主要从建筑业的风 险管理出发，对应收账款的管理存在的问题就企业内部控制方向提出建议。 关键词：建筑业；应收账款；风险管理；内部控制关键词：建筑业；应收账款；风险管理；内部控制 浅析建筑业的应收账款风险管理浅析建筑业的应收账款风险管理 II A Brief Analysis About the Accounts Receivable Problems Of Construction ABSTRACT 2015 is the key year for Construction industrys transformation
3、 and up grading.In the promotion of reform, policy dividends continue to release.The development of construction companies decline rapidly in the new normal, in order to face current important chances and challenges, adjusting strategic plans and Enhancing core competitiveness are urgent.Andits repo
4、rted that construction industrys financial matters have become more and more serious, in which accounts receivable is a big problem.Such as account default between enterprises, the accounts are too much to take back in time or the amount of the accounts which is not belong any items are too much.These problems seriously hindered the development of enterprise economy.The origin of most enterprises recombination and bankruptcys economic problem is the management of accounts which should be
