The Research On The Receivable Accounts Of Construction Enterprise Management

Since the reform and opening up,China’s infrastructure construction with the sustained and steady development of macroeconomic continued,construction enterprises in the national economy in the pillar position more and more obvious.However,in recent years,under the influence of factors such as the macroeconomic downturn,slowdown in investment growth,especially real estate investment continued to decline,construction enterprises began to slow the pace of development,the total output value decreases.Coupled with the construction of their own particularity makes the "pad" to become the prerequisite for its contract and unspoken rules,resulting in construction enterprises receivable scale expansion year after year,resulting in financial precipitation,affecting cash liquidity,and even make The enterprise is caught in the crisis of capital strand breaks.This paper focuses on the construction enterprises,read and study a large number of domestic and foreign accounts receivable management related to the literature,credit management theory,accounts receivable factoring theory and other receivables related theories based on the construction The overall situation of corporate accounts receivable conducted a study and analysis,and the factor analysis method is used to analyze the quality of accounts receivable of construction enterprises,and the comprehensive ranking of accounts receivable quality of construction enterprises is obtained,according to the ranking,the two representative enterprises were selected to use the financial data to analyze the quality of the accounts receivable in order to find out the specific gap between the two accounts receivable quality.Then it analyzes the problems existing in the accounts receivable of the construction enterprises and the causes of the problems.At last,the paper puts forward some improvement measures for the problems existing in the accounts receivable of the construction enterprises.In this paper,quantitative,qualitative analysis,comparative analysis and factor analysis are used to analyze the accounts receivable of construction enterprises in order to find out the problems of accounts receivable management in construction enterprises and analyze them Its causes and their improvement.