The Research On The Accounts Receivable Management Of Construction Enterprise

Efficient enterprise receivables management could enhance the liquidity level of accounts receivable and the efficiency of the enterprise capital turnover, there is conducive to further enhance the market competitiveness of the enterprise.With the competition of the construction industry,the construction enterprises in order to expand their market share, Companies often take the advance money for the project to improve the enterprise tender bid rate, thereby increasing the income of the enterprise, enhance the competitiveness of enterprises.Meanwhile, construction companies also face some problems, which causes a lot of money to be occupied, thereby affecting the normal development of production and operation activities.Based on the theory of credit management theory, internal control and risk management theory and the pledge financing theory as the theoretical basis, the article analyzes the main characteristics of the construction industry and overall situation of China’s construction industry accounts receivable.This paper takes Chongqing XX company for specific research object, this paper expounds the company current accounts receivable management system, analyzes the accounts receivable management of the main problems and their reasons,and put forward the corresponding solutions.In the process of research, this paper mainly adopts the field research method, literature research and quantitative analysis methods.Through the above research, this paper can drawer some conclusions.Firstly,compared with other industries, the receivable management level of the construction industry is relatively low.Secondly, through the analysis to the XX corporation existing accounts receivable management system,We found out that XX company accounts receivable management still exist many problems.Third, aiming at the problems in XX company accounts receivable management, this paper puts forward the corresponding solutions.Finally, the construction companies can take advantage of accounts receivable financing pledge to broaden its financing channels.