摘 要在日趋复杂和多变性的经济形势下，加强应收账款的管理工作，对款项的回收、财务风险的防范以及提高企业的经营效益具有重要意义。制定企业适用且科学的应收账款管理制度，是提高企业核心竞争力的重要举措；也是提高企业运营能力的有力措施，推动了企业的长期持续发展。本论文首先就应收账款的相关概况信息进行了阐述，以陕西锦川海建设工程有限公司应收账款的基本现状为研究对象，对锦川海公司应收账款管理方面的现状以及存在的问题进行研究分析，根据分析查找出的问题，要相关的对问题提出改进的措施和管理方案。通过对陕西锦川海建设工程有限公司应收账款内容及管理的各个方面的研究分析发现问题：锦川海建设工程有限公司应收账款管理制度建设起步晚，影响系统管理方法的形成；内部管理分工不明，从而导致大量漏洞的出现；对以上问题提出解决办法：要加强锦川海公司应收账款管理的内部控制，提升信用机制的内控水平，以责任制的切实落实来推动公司管理制度的建立健全，提高公司在全行业中的竞争能力和盈利水平。关键词：建筑企业；应收账款；管理制度；内部管理AbstractIn the increasingly complex and changeable economic situation, it is of great significance to strengthen the management of accounts receivable for the recovery of funds, the prevention of financial risks and the improvement of business efficiency of enterprises. To establish scientific accounts receivable management system is the only way for enterprises to strengthen accounts receivable management. It is also an important means to improve competitiveness in the same industry and plays an important role in the sustainable development of enterprises.This paper first expounds the general situation of the related accounts receivable information, taking JinChuanHai construction engineering co., LTD., the basic status quo of accounts receivable as the research object, to JinChuanHai company accounts receivable management present situation and existing problems for analysis, according to find out problems, related to the problem put forward improve...
