某城市水务建设工程有限公司应收账款管理研究 会计学专业

第 I 页摘 要近年来，随着我国综合国力的上升，经济飞速发展的同时，建筑行业也逐渐处于快速上升的阶段。这种高速发展下，必然使得建筑行业内竞争是日益激烈，买卖双方都承受着巨大的经济压力，买房常常需要分期缓解购房压力，而卖方在建设过程中也常常因为建设过程中物资与劳工的需要而需要投入极大量的资金进行运转经营。在实际运行过程中，经济问题往往会时有暴露，经营主办方与施工单位间的经济链条常常会由于缺乏资金或者诚信问题等原因而出现断裂，导致工程承包商承担起巨大的经济压力，得不到现有资金的支持，只有账目上的记录。而账目上的资金回收起来却十分困难，而且由于建筑行业特殊的性质，致使账目上的资金呈现出金额巨大而且拖欠时间久等特点，更加加剧了建筑行业的经济运行困难的现状，使得经济运行更加困难，致使整个行业存在着巨大的风险。贵州水务建设工程有限公司是以城市水务建设的经营为主要的经营对象的中小型企业。该企业面对如此严重的市场竞争环境，采取了一定的措施，增加了该企业主营的业务收入。但是增加收入的同时却导致了该企业的经济问题越来越严重，甚至危害到了企业的正常经营。基于此，本文提出了对该公司应收账款管理的研究。关键词：应收账款管理；合同管理；内部控制 第 II 页AbstractIn recent years, with the rise of China's comprehensive national strength and rapid economic development, the construction industry is also gradually in a rapid rise. Under the high speed development, will inevitably make the competition in the construction industry is increasingly intense, buyers and sellers are under great economic pressure, buying a house often need to ease the pressure that buy a house in stages, and the seller are often in the process of construction in the process of construction materials and labor requires a huge amount of money for the needs of operation management. In the actual operation process, economic problems are often exposed from time to time. The economic chain between the management sponsor and the construction unit is often broken due to lack of funds or integrity pro...