浅析建筑行业应收账款管理.docVIP

PAGE PAGE 5 本科毕业论文(设计) 题目 浅析建筑行业应收账款管理 姓 名 院 系 专 业 会 计 学 学 号 指导教师  摘 要 应收款是企业资金流中的很重要的部分，现实中很多企业正是因为资金周转不良而破产、倒闭，所以如何加强应收账款的管理就成了企业生存和发展的关键。尤其是建筑企业，因其行业本身的特点，在施工项目承接和建造过程中会产生大量的应收账款。因此导致这些企业现金保有量少，而需要量又极大，加上建筑行业拖欠工程款的现象较为普遍，因而更加不能忽视对应收账款的管理。建筑施工企业应收账款居高不下是长期困扰企业发展的大问题。本文将通过对所在建筑行业的A公司应收账款的形成、特点、对企业的影响以及管理的分析来制定相应的清欠对策。 关键词：建筑行业 应收账款管理  Abstract The account due is a very important part in enterprises flow of funds, a lot of enterprises are bankrupt and going bankrupt because capital turnover is bad in reality, so how to strengthen the management of the account receivable becomes the key that enterprises survive and develop. Especially the building enterprises, will produce a large amount of account receivable while the project under construction is accepted and built because of its trades own characteristic. It causes cash recoverable amount of these enterprises to be few, and requirement is great, in addition, the phenomenon that the building trade is in arrears with the fund of project is comparatively general, therefore cant ignore the control over account receivable. It is the big problem of perplexing enterprises development for a long time that the account receivable of enterprise in charge of construction remains high. This text will pass to building trade where one stays A Company forming, characteristic, analysis on influence and management of enterprises of account receivable come to make the corresponding countermeasure of clearing up. Keyword ：construction industry accounts receivable management 目 录 TOC \o 1-3 \h \z \u 摘 要 2 Abstract 3 目 录 4 1 引言 5 2 建筑行业应收账款的形成特点和对企业的影响 5 2.1应收账款的形成 5 2.1.5质保期满后应向业主方收回的工程质保金 6 2.1.6追加项目形成的应收款 6 2.2建筑行业应收账款的特点 6 2.2.1应收账款金额大、周期长 7 2.2.2应收账款的确认方式复杂 7 2.2.3应收账款成因复杂,表现形式多样 7 2.3应收账款对企业的影响 7 2.3.1增加了公司的财务风险 8 2.3.2增加了社会不安定的因素 8 2.3.3公司的经营成果被夸大，使公司资产不实 8 2.3.4降低了公司的资金使用效率 8 3 建筑企业应收账款管理存在的问