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摘 要

近年来建筑行业一直处于一种持续增长的状态。但发展过快所导致的一系列问题也随之而来，高速的发展需要充足的资金作后备,而有些建设单位由于资金短缺等问题未能及时将工程款拨放给施工单位，施工单位只能以垫付资金的方式继续施工。长此以往，大量的工程款就会以应收账款的形式存在于企业的账目中。本文以长城建筑公司为例，揭示出了长城建筑公司应收账款管理中存在的问题主要有应收账款数额连年增加，占资产总额的比例不断攀升等。主要是由于建筑市场过度竞争导致建设单位与施工单位信息不对称；公司绩效考核及奖惩措施不明确等。在此基础上设计了管理方案，即明确奖惩措施标准，以此提高清欠人员工作积极性，提高应收账款回收工作的效率。本文的创新点在于在应收账款产生之前这个环节做好相关调查工作，改变了传统观念下仅通过催缴的方式管理应收账款，做到充分利用企业现有债权，缓解建筑企业的资金压力。

【关键词】建筑施工；应收账款；管理

I

Abstract

In recent years, the construction industry has been in a continual state of growth. But a series of problems caused by the rapid development has cropped up, high-speed development needs adequate funding for the reserve, and some construction units due to funding shortages, failed to timely playback for projects to the construction unit, construction unit only It can be a way to advance funds to continue construction. Over time, a large number of the works will be in the form of accounts receivable exists in the corporate accounts. In this paper, for example, the Great Wall construction company, reveals the construction of the Great Wall accounts receivable management in the amount of accounts receivable problems are rising every year, the proportion of total assets is rising . Mainly due to excessive competition in the construction market to the construction unit and construction unit of information asymmetry, performance appraisal and incentive measures are not clear and so on. On the basis of the design of the management plan, clear incentives standards debts in order to improve staff enthusiasm for work, and the efficiency of accounts receivable recovery work. The innovation of this paper is produced in the part of the accounts receivable before doing work related to the investigation, it has changed the traditional concept merely by way of reminder receivables management, so take advantage of their existing debt, and ease the construction enterprises financial pressure.

KeyWords：Construction; Accounts Receivable; Management

II

目 录

摘 要 .......................................................................................................................... I Abstract ...................................................................................................................... II

第1章 绪 论 ........................................................................................................... 1

1.1 选题背景 ....................................................................................................... 1 1.2 国内外研究现状 ........................................................................................... 2

1.2.1 国外研究现状 ..................................................................................... 2 1.2.2 国内研究现状 ..................................................................................... 3 1.3 研究目的及意义 ........................................................................................... 4

1.3.1 研究目的 ............................................................................................. 4 1.3.2 研究意义 ............................................................................................. 4 1.4 研究方法 ....................................................................................................... 5 第2章 应收账款相关理论综述 ............................................................................... 6

2.1 应收账款的概念 ........................................................................................... 6 2.2 应收账款管理的目标 ................................................................................... 6 2.3 应收账款的功能与成本 ............................................................................... 7

2.3.1 应收账款的功能 ................................................................................. 7 2.3.2 应收账款的成本 ................................................................................. 7 2.4 应收账款的主要作用 ................................................................................... 8 2.5 应收账款的分析评价方法 ........................................................................... 9 第3章 长城建筑公司应收账款管理现状及存在的问题分析 ............................. 11

3.1 长城建筑公司简介 ..................................................................................... 11 3.2 长城建筑企业应收账款管理现状 ............................................................. 11

3.2.1 应收账款的数量变化及构成分析 ................................................... 11 3.2.2 应收账款与主营业务收入间的分析 ............................................... 13 3.2.3 应收账款周转率分析 ....................................................................... 15 3.2.4 应收账款与资产总额的比例分析 ................................................... 15 3.2.5 营运周期分析 ................................................................................... 16 3.3 企业应收账款管理存在的问题 ................................................................. 17

3.3.1 应收账款占用资金过高 ................................................................... 17