I摘 要摘 要建筑施工企业经过改革开放以后的高速发展，目前发展规模增速放缓、行业集中度加速提升、垄断市场格局日益形成，这让许多建筑施工企业市场空间受到挤压、竞争加剧激烈。为了在激烈的市场竞争下增加业务量、很多企业都会选择以赊销的方式来占领市场份额，由此而产生巨额的应收账款，而应收账款是企业短期资产的重要项目之一，应收账款管理的好坏会影响资金的周转，关系到企业的稳定经营和持续发展。本文运用财务分析法、案例分析法和文献收集法，通过分析陕西关中建筑工程有限公司应收账款管理的现状，指出公司应收账款管理存在的管理制度不完善、领导层重视程度不高等问题，针对问题提出设立信用管理机构，建立客户信用评估制度和完善绩效考核机制等改进措施，旨在增强该建筑施工公司应收账款管理能力。关键词：关中建筑；应收账款；应收账款管理IIABSTRACTABSTRACTWith the rapid development of construction enterprises after the reform and opening up, the growth rate of development scale is slowing down, the industry concentration is accelerating, and the monopoly market pattern is increasingly formed, which makes many construction enterprises' market space squeezed and the competition intensified. In order to increase the business volume in the fierce market competition, many enterprises will choose the way of selling on credit to occupy the market share, resulting in a huge amount of accounts receivable, which is one of the important items of the enterprise's short-term assets. The quality of accounts receivable management will affect the turnover of assets, which is related to the stable operation and sustainable development of the enterprise.By using the methods of financial analysis, case analysis and literature collection, this paper analyzes the current situation of accounts receivable management of Shaanxi Guanzhong Construction Engineering Co., Ltd., points out that the management system of accounts receivable is not completet and the leadership p...
