会计浅析建筑业的应收账款风险管理.docxVIP

浅析建筑业的应收账款风险管理摘要2015年是建筑业在改革的推动下，是一个转型升级的关键之年。国家不断释放新的政策红利。但建筑企业增速下滑已是常态，要想应对当前的机遇与挑战就必须快速调整战略规划，提升企业核心竞争力。建筑行业所需要应对的财务问题极多，而建筑业财务管理上的重难点就是应收账款。例如，企业间应收账款的拖欠、到期应收款项项目太多、坏账越来越多等问题，都严重阻碍建筑企业的经济发展。大部分重组企业或是破产企业的经济问题都是由于应收账款的管理出了问题，导致资金链断裂。此类问题不是单个企业或是单个行业的问题，得不到及时处理的话，整个国民经济都会受到牵连。本文主要从建筑业的风险管理出发，对应收账款的管理存在的问题就企业内部控制方向提出建议。关键词：建筑业；应收账款；风险管理；内部控制A Brief Analysis About the Accounts Receivable Problems Of ConstructionABSTRACT2015 is the key year for Construction industry’s transformation and up grading.In the promotion of reform, policy dividends continue to release.The development of construction companies decline rapidly in the new normal, in order to face current important chances and challenges, adjusting strategic plans and Enhancing core competitiveness are urgent.Andit’s reported that construction industry’s financial matters have become more and more serious, in which accounts receivable is a big problem.Such as account default between enterprises, the accounts are too much to take back in time or the amount of the accounts which is not belong any items are too much.These problems seriously hindered the development of enterprise economy.The origin of most enterprises recombination and bankruptcy’s economic problem is the management of accounts which should be receive go wrong , so leading to lack of money.We need to pay attention to these problems, because it is not only involvedeach enterprise but also related to the national economy.Now, the article constructs accounts receivable management system based on the internal controls ．Besides, aiming at misconduct of accounts receivable, There are some suggestions to solve the problems like this．Key words：Construction；Counts receivable；Working capital management；Internal control目录摘要IABSTRACTII第1章 绪论11．1研究的背景11．2研究的目的和意义11．3国内外研究现状11．3．1 国外研究现状11．3．2国内研究现状21．4研究思路及方法31．4．1研究思路31．4．2研究方法3第2章 理论基础42．1建筑业应收账款相关理论42．1．1建筑施工企业的界定42．1．2建筑业应收账款概念的界定42．2风险管理理论42．2．1风险管理的基本含义42．2．2风险管理的目标42．2．3风险管理的措施52．3内部控制相关理论62．3．1内部控制的基本含义