本科论文丹东竣安建筑工程有限公司应收账款管理问题研究本科论文摘 要应收账款管理是确保企业能够平稳运行的重要环节。而建筑施工企业在资金方面通常反映出需求大、应收账款回收周期长等问题，也要求其对于应收账款管理应更加予以重视。但当前，相关管理体制制度不完善，市场环境竞争激烈，企业自身应收账款管理不到位等因素存在的同时，进行垫资施工，使企业处于较大的风险之中。在承包工程的初始阶段，企业对其利润、效益的重视程度较高，降低了对建设方的信用审查标准，弱化了对相关款项的回收要求，导致其资金中应收账款的比例攀升，进而使得企业营运成本的压力增大。此时，如果企业相关仍对其风险认识不足，管理缺位，则可能造成资金链断裂的严重后果，从而严重影响企业的正常运转。本文围绕丹东竣安建筑工程有限公司，查阅并分析国内外有关应收账款的著作、文献，在应收账款相关理论的基础上，对该公司应收账款的情况作出分析，并采用案例分析法、比较分析法等方法对竣安公司 2017 年-2019 年应收账款相关财务数据进行比较与研究，找出竣安公司应收账款管理中存在的问题，分析其产生的原因并提出相应的改进措施。关键词：应收账款；信用管理；风险管控本科论文AbstractAccounts receivable management is an important link to ensure the smooth operation of enterprises. However, the construction enterprises usually reflect the problems of large demand and long collection period of accounts receivable, so they should pay more attention to the management of accounts receivable. But at present, the related management system is not perfect, the market environment is competitive, the enterprise itself accounts receivable management is not in place and other factors exist, at the same time, advance capital construction, so that the enterprise is in greater risk. In the initial stage of a contract project, the enterprise attaches great importance to its profits and benefits, reduces the standard of credit examination for the Construction Party, weakens the requirement for the recovery of related funds, and causes the proportion ...
