The Research On The Receivable Accounts Of Construction Enterprise Management

In recent years, on the country macro-scopical policy adjusting control, fixed assetsinvestment has been keeping a high rate of growth. The construction industry boom index getscontinuously improvement. In2011, the construction industry total production value reacheda historical highest level with production value of7.59trillion in total, getting a growth of24.1%. Compared to the same period, construction industry raises a cost of22333Billion,getting increase of18.2%over previous year. The country has the qualification grade ofgeneral contracting and professional contracting of construction industry enterprises realizedprofits of2663Billion, grow21%. Answer relatively with this is, frequently appear in thedomestic media striking position "fragile building " phenomenon, high-speed rail constructionin the problem of corruption led to high-speed rail construction slowdown, the governmentfinancing platform clear and the domestic real estate industry’s macro-control, to theconstruction enterprises management brought adverse effect of. Therefore, in the countrymacro-scopical adjusting control falls, study of account receivable of construction enterprisesmanagement problems, in theory and practice has important significance.This paper comes from the research in above background which is setup on the purposeof building construction enterprises construction can effectively improve the level ofaccounting management system. Based on this purpose, this paper has absorbed domestic andabroad on accounting management research results, the domestic construction enterpriselisting Corporation accounts receivable quality is analyzed, by using the linear regressionmodel, study the macroeconomic indicators on construction enterprises accountingmanagement, and how to strengthen the construction of enterprise accountingmanagement put forward preliminary suggestions. Based on construction enterpriseaccounting management research, will be valuable to the construction enterprise of the enterprise and similar listing Corporation accounting management level difference, usemacro-scopical economy in construction enterprise account receivable, the account receivablemanagement countermeasure, develop for the account receivable of construction enterprisespractical management strategy.From the practice to practice, the study is expected to provide instruction the construction ofenterprise accounting management.