| 建筑施工企业应收款项管理研究 |
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| 引用本文： | 贺婷,申琪玉. 建筑施工企业应收款项管理研究[J]. 工程管理学报, 2016, 0(6): 38-42. DOI: 10.13991/j.cnki.jem.2016.06.008 |
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| 作者姓名： | 贺婷 申琪玉 |
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| 作者单位： | 1. 华南理工大学土木与交通学院,广东广州 510641,;中国建筑第四工程局有限公司,广东广州 510665;2. 华南理工大学土木与交通学院,广东广州,510641 |
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| 摘 要： | 垫资、压价、拖欠工程款一直是压在建筑施工企业头上的三座大山。针对目前建筑施工企业普遍存在的两高一低困局,如何降低应收款项,快速回笼现金,化解建筑施工企业发展之困已迫在眉睫。通过阅读大量文献资料,在对建筑施工企业应收款项的现状、危害、概念与特点进行阐述的基础上,深入剖析了建筑施工企业应收款项的构成以及成因,逐一提出破解之策;并通过绘制应收款项理想模型向建筑施工企业指明良性健康发展之目标与方向。
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| 关 键 词： | 建筑施工企业 应收款项 现金流管理 报量确权 风险管理 |
Research on Receivables Management of Construction Enterprises |
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| Abstract: | Construction with funds,forcing down prices and back money in projects are always three big mountains on the shoulders of construction enterprises. In view of the common dilemma of construction enterprises with high receivables,heavy liability with interest and low business cash flow,it is extremely urgent to cut down receivables,withdraw capital from circulation, and resolute enterprises' difficulties. Based on abundant literature review,this study elaborates the current situation,endanger, concept and characteristics of construction enterprises' receivables. The author also puts forward measures to solve the above difficulties accordingly,by deeply analyzing the constitution and causes of formation of receivables,and draws an ideal model of receivables to show the healthy aim and direction of construction enterprises. |
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| Keywords: | construction enterprise receivables cash flow management submit and check quantities crisis management |
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