The Study Of The Accounts Receivable Of A Construction Enterprise

With the deepening reform of China's economy,the basic construction is expanding and the construction enterprises are developing faster and faster.At present,the number of construction enterprises is increasing,and the market competition is increasing.As an important industry of China's national economy,construction enterprises are not only concerned with housing problems and quality of life,but also related to the employment of rural surplus labor.It has promoted local economic development and maintained social stability.But on the macro economic downturn,produced under the situation of excess,due to the upstream enterprise capital turnover difficulty and bad credit environment in our country,construction enterprise's accounts receivable increase.Construction enterprise mainly depends on financing and credit way of operation to downstream enterprises,it increases the cost of financial expenses and makes the construction enterprise profit space constantly decreases,increases financial risk,and hinders the development of construction enterprises.Based on accounts receivable management theory as the core theory comprehensively,The article study the domestic literature and foreign literature and the industry characteristics of the construction enterprise receivables.With A construction company as the object of case study,The article surveyed and study A construction enterprise receivables management's status quo,and used the index analysis the history of A construction enterprise's mainly financial indicators.Using the grey combination model to predict the historical main indicators for data.Through the analysis of the forecast results,it can be seen that the current status of receivables management in A construction enterprise is not conducive to the long-term operation development of A construction enterprise,and even entered the operational risk warning area.For A construction enterprise receivables increase,and increase the acceleration problem,from A construction enterprise advance management consciousness weak,make management of the risk of lack of detail specification,debt to formA single,provision for bad debt provision not science,and an analysis of the causes imperfect credit system,etc.Accounts receivable related domestic reference literature and foreign literature research results,combining with the characteristics of A construction enterprise own business and operating assets from the build model,clear management responsibilities of each department and the unbalanced quotation method aspects such as accounts receivable beforehand management improvement measures are put forward,from the material cost management,construction period and quality management,financial information management,effective authorization information and archives management,and other details beforehand accounts receivable management improvement measures are put forward,from perfecting off mechanism,perfecting the provision for bad debt provision system and internal credit system later,accounts receivable management improvement measures are put forward.The case study object A construction enterprise is a large state-owned enterprise,which has certain representativeness on its receivables research.Through the study of A construction enterprise receivables problems,cause analysis and improvement measures are put forward in this paper to the size of the state-owned enterprise receivables management has the certain enlightenment function,and to provide certain reference for the other construction enterprise receivables management.