应收账款管理与信用政策以中色十二冶金建设有限公司为例摘要近年来，我国的建筑业随着国民经济的提高在不断的发展，其地位日渐提升。伴随着激烈的市场竞争，在建筑市场，越来越多的建筑施工企业在想方设法的争取利益。因为市场竞争环境激烈，绝大多数企业为了抢占市场，提高销售业绩，增强竞争力，纷纷向客户抛出“赊销”、“垫资”的橄榄枝。试想，在管理层未经缜密思考、未对客户进行深入调查，甚至是根本不了解客户的情况下就盲目做出“赊销”、“垫资”等冲动决策，日后将会为企业埋下多大的隐患！在这样的情况下，一旦“赊销”，应收账款将极有可能面临逾期无法收回的后果，甚至形成坏账，进而导致企业流动资金受限，资金链断裂，给企业带来极大的财务风险，造成无法弥补的损失。本文针对这一现象，以中色十二冶金建设有限公司华泽项目部为例，从应收账款管理的重要性、应收账款管理问题（企业涉及的）、产生应收账款原因及相应的解决策略等。关键词：建筑施工企业；应收账款管理；信用制度；问题及改善措施AbstractInrecentyears,withtheimprovementofnationaleconomy,China'sconstructionindustryisdevelopingcontinuously,anditsstatusisrisingdaybyday.Withthefiercemarketcompetition,intheconstructionmarket,moreandmoreconstructionenterprisesaretryingtostriveforbenefits.Becauseofthefiercemarketcompetitionenvironment,thevastmajorityofenterprisesinordertoseizemarket,increasesales,enhancecompetitiveness,werethrowntothecustomercreditmatendowmentoftheolivebranch,imaginewithoutcarefulthinkinginmanagementwithoutfurtherinvestigationwiththecustomers,andevendon'tknowthesituationoftheclientsistoselloncreditblindlymatendowmentSuchimpulsedecision,inthefuturewillbeburiedfortheenterprisehowmuchhiddentrouble!Inthiscase,oncethecredit,accountsreceivablewilllikelyfacelateunabletorecovertheconsequences,Eventheformationofbaddebts,whichleadstothelimitedworkingcapitalofenterprises,theruptureofcapitalchain,bringsgreatfinancialriskstoenterprises,resultinginirreparablelosses.Inviewofthisphenomenon,thispapertakesHuazeProjectDepartmentofZhongse12thMetallurgicalConstructionCo.,Ltd.asanexample,fromtheimportanceofaccountsreceivablemanagement,accountsreceivablemanagementproblems(enterprisesinvolved),thereasonsforaccountsreceivableandcorrespondingsolutions.Keywords:constructionenterprises;Accountsreceivablemanagement;Creditsystem;Problemsandimprovementmeasures目录一、绪论............................................................7（一）选题背景和意义............................................71.选题背景...................................................72.选题意义...................................................7（二）国内外研究现状............................................81.国内研究现状...............................................82.国外研究现状...............................................8（三）研究的主要问题............................................91.应收账款管理的基础理论.....................................92.中色十二冶金建设有限公司现状分析...........................93.中色十二冶金建设有限公司应收账款管理中存在的问题...........94.对中色十二冶金建设有限公司应收账款管理的改善建议..........105.结论......................................................10（四）研究方法.................................................101.文献资料法................................................102.专家访谈法................................................103.比较分析法................................................10二、研究的主要问题.................................................11...
