| As the credit market has gradually become the main marketing method for the construction sector,construction companies also generally use credit sales to participate in the market and the level of debts of construction companies has increased significantly.In the new period,undertakings must pay close attention to the relevant problems of debt management,Otherwise,it will inevitably have a significant impact on their own sustainable development.This document deals with and analyses the management of the accounts receivable.By collecting and counting the large number of index data on accounts by S Engineering Group,for example.sales revenue,current assets,bad debt provision and other index data.Based on the theory of credit risk management and the whole process management theory of receivable accounts,In view of the above problems,this thesis analyzes the causes from the internal and external aspects of the enterprise.From the external point of view,the market competition intensifies and the external credit system is not perfect.From the perspective of enterprises,the main reasons are the ambiguous definition of credit management responsibilities,the lack of enterprise risk control culture,the control effectiveness and the lack of professional ability of personnel.In order to effectively solve the problems existing in the company,this thesis is engaged in three links to strengthen the control of accounts receivable,including: the construction of credit management department,the improvement of credit management policies,customer tracking services,pay attention to the diversification of accounts receivable financing.In order to ensure that these improvement measures can be successfully implemented and achieved,this thesis further puts forward supporting measures,including: improving management’s attention,strengthening training to improve the professional quality of workers and strengthening the sense of responsibility,etc.In particular,through the study of accounts management,so that enterprises realize that increasing accounts receivable management will help enterprises stable operation and sustainable development. |