Combined with the feature of construction enterprise, this article mainly analyzes the cause, feature, and influence of accounts receivable of construction enterprise, and the problems in management of accounts receivable. Starting from the principles to strengthen accounts receivable, the article puts forward the corresponding measures on how to strengthen the management ol accounts receivable, improve the recovery efficiency of accounts receivable and avoid bad debt and loss.%本文主要针对施工企业应收账款产生的原因、特点、影响,以及应收账款管理中存在的问题,结合施工企业自身的管理特点,进行了深入的剖析.从施工企业加强应收账款管理的原则入手,对如何加强应收账款管理,提高应收账款的回收效率,避免坏账损失提出了相应的对策.
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