浅析建筑行业应收账款管理

本科毕业论文(设计)题目浅析建筑行业应收账款管理姓名院系专业会计学学号指导教师1摘要应收款是企业资金流中的很重要的部分，现实中很多企业正是因为资金周转不良而破产、倒闭，所以如何加强应收账款的管理就成了企业生存和发展的关键。尤其是建筑企业，因其行业本身的特点，在施工项目承接和建造过程中会产生大量的应收账款。因此导致这些企业现金保有量少，而需要量又极大，加上建筑行业拖欠工程款的现象较为普遍，因而更加不能忽视对应收账款的管理。建筑施工企业应收账款居高不下是长期困扰企业发展的大问题。本文将通过对所在建筑行业的A公司应收账款的形成、特点、对企业的影响以及管理的分析来制定相应的清欠对策。关键词：建筑行业应收账款管理2AbstractTheaccountdueisaveryimportantpartinenterprise'sflowoffunds,alotofenterprisesarebankruptandgoingbankruptbecausecapitalturnoverisbadinreality,sohowtostrengthenthemanagementoftheaccountreceivablebecomesthekeythatenterprisessurviveanddevelop.Especiallythebuildingenterprises,willproducealargeamountofaccountreceivablewhiletheprojectunderconstructionisacceptedandbuiltbecauseofitstrade'sowncharacteristic.Itcausescashrecoverableamountoftheseenterprisestobefew,andrequirementisgreat,inaddition,thephenomenonthatthebuildingtradeisinarrearswiththefundofprojectiscomparativelygeneral,thereforecan'tignorethecontroloveraccountreceivable.Itisthebigproblemofperplexingenterprise'sdevelopmentforalongtimethattheaccountreceivableofenterpriseinchargeofconstructionremainshigh.ThistextwillpasstobuildingtradewhereonestaysACompanyforming,characteristic,analysisoninfluenceandmanagementofenterprisesofaccountreceivablecometomakethecorrespondingcountermeasureofclearingup.Keyword：constructionindustryaccountsreceivablemanagement3目录摘要·······················································································1Abstract·····················································································2目录·······················································································31引言·······················································································52建筑行业应收账款的形成特点和对企业的影响·································52.1应收账款的形成··················································································52.1.5质保期满后应向业主方收回的工程质保金·········································62.1.6追加项目形成的应收款··································································62.2建筑行业应收账款的特点······································································62.2.1应收账款金额大、周期长·······························································62.2.2应收账款的确认方式复杂·······························································72.2.3应收账款成因复杂,表现形式多样·····················································72.3应收账款对企业的影响·········································································72.3.1增加了公司的财务风险··································································72.3.2增加了社会不安定的因素·······························································82.3.3公司的经营成果被夸大，使公司资产不实·········································82.3.4降低了公司的资金使用效率····························································83建筑企业应收账款管理存在的问题及原因分析·································83.1盲目追求利润·····················································································83.2不设置应收账款回收管理部门或者虽然设置了但形同虚设····························93.3公司未对应收账款按风险程度进行信用管理··············································93.4盲目承接工程·····················································································94建筑行业应收款的管理及清欠对策··············································104.1要依赖于资信评估产业的发展······························································104.2依赖于政府部门对相关资信评估法律的完善············································1044.3寻找行业协会协助解决·······································································104.4要正确认识企业的目标以及市场竞争意识和经营意识，谨慎选择开发商和工程项目·······································································································104.5加强合同管理···················································································114.6竣工验收·························································································114.7对于已经形成的应收账款，应采取以下措施············································114.7.1应收账款的日常管理···································································114.7.2逾期应收账款的处置···································································124.8企业自身首先应该解决目标问题···························································124.9企业必须从自身产生问题的源头抓起，采取多项有效措施，维护企业合法权益134.9.1对新增的“应收账款”以预防主，不能放松管理和监督，以防发生新的拖欠。·····································································································134.9.2设立法律工作室或引入法律顾问，参与企业管理，规范企业运作·········134.9.3强化法制观念，加强普法教育，提高企业员工的法律意识··················134.9.4对历年发生的被拖欠款进行清理····················································134.10制定有效合理的信用政策···································································144.10.1信用期···················································································144.10.2信用标准················································································144.10.3折扣政策················································································154.11确立合理的收账程序，建立合理的催付制度，确立有效的催债方法············154.12应收账款的风险转移·········································································154.13运用法律维护企业的合法权益·····························································16结论··························································