| Accounts receivable,as an important part of the current assets of construction enterprises,provides working capital and development power for enterprises.If it is not well managed,it will lead to the shortage of funds of enterprises,increase the risk of short-term debt repayment and erode the profits of the company,and lead to the decline or bankruptcy of enterprises.The study of accounts receivable has positive significance for enterprises to prevent financial risks,improve their own management level and enhance their competitiveness.Scholars and enterprises at home and abroad have been studying ways to improve their management efficiency,gradually forming some receivables management theory system.Based on four theories of receivable financing,credit management,contract management and internal control,this paper puts forward four problems in the management of accounts receivable by using five analysis methods: scale,trend,age,turnover and internal default,and puts forward some corresponding suggestions and optimization measures to improve the financial management of large and medium-sized state-owned enterprises and promote the realization of the overall strategic objectives of enterprises.The conclusion of this paper is that by optimizing the quality of undertaking tasks,strengthening the cooperation of all departments in the matter to increase the proportion of payback,and paying close attention to the internal and external reminders and assessment after the event,it is feasible to reduce the risk of bad debts and financial costs of enterprises,and also has universal reference significance for improving the management level of state-owned construction enterprises. |