应收账款作为施工企业流动资产的重要组成部分，为企业提供营运资金和发展动 力，如果管理不善，将导致企业的资金短缺，加剧短期偿债风险和侵蚀公司利润，严重 的话还会导致企业衰退或破产。研究应收账款对于企业预防财务风险、提高自身管理水 平和增强企业竞争能力都有积极意义。国内外学者和企业层一直在研究提高其管理效率 的方法，逐渐形成了一些应收款管理理论体系。本文以一家国有大中型施工企业—W工 程公司为例，结合应收融资、信用管理、合同管理、内部控制四种理论，运用规模、趋 势、账龄、周转和内部拖欠占比五种分析方法，查摆出该公司应收账款管理存在的四种 问题，并结合内外部原因分析，提出了对应的建议和优化措施，以此来改善国有大中型 企业的财务管理，推动企业的整体战略目标得以实现。本文的结论是：通过优化承接任 务的品质，加强事中各部门配合力度提高回款比例，狠抓事后内外部催款和考核，对降 低企业坏账风险和财务成本是可行的，对提高国有施工企业管理水平也有普遍的借鉴意 义。 关键词：施工企业；应收账款；管控；风险；资金； II RESEARCHONTHEACCOUNTSRECEIVABLEMANAGEMENT OFWENGINEERINGCOMPANY ABSTRACT Accountsreceivable,asanimportantpartofthecurrentassetsofconstructionenterprises, providesworkingcapitalanddevelopmentpowerforenterprises.Ifitisnotwellmanaged,it willleadtotheshortageoffundsofenterprises,increasetheriskofshort-termdebtrepayment anderodetheprofitsofthecompany,andleadtothedeclineorbankruptcyofenterprises.The studyofaccountsreceivablehaspositivesignificanceforenterprisestopreventfinancialrisks, improvetheirownmanagementlevelandenhancetheircompetitiveness.Scholarsand enterprisesathomeandabroadhavebeenstudyingwaystoimprovetheirmanagement efficiency,graduallyformingsomereceivablesmanagementtheorysystem.Basedonfour theoriesofreceivablefinancing,creditmanagement,contractmanagementandinternal control,thispaperputsforwardfourproblemsinthemanagementofaccountsreceivableby usingfiveanalysismethods:scale,trend,age,turnoverandinternaldefault,andputsforward somecorrespondingsuggestionsandoptimizationmeasurestoimprovethefinancial managementoflargeandmedium-sizedstate-ownedenterprisesandpromotetherealization oftheoverallstrategicobjectivesofenterprises.Theconclusionofthispaperisthatby optimizingthequalityofundertakingtasks,strengtheningthecooperationofalldepartments inthemattertoincreasetheproportionofpayback,andpayingcloseattentiontotheinternal andexternalremindersandassessmentaftertheevent,itisfeasibletoreducetheriskofbad debtsandfinancialcostsofenterprises,andalsohasuniversalreferencesignificancefor improvingthemanagementlevelofstate-ownedconstructionenterprises. KEYWORDS：ConstructionEnterprise；AccountsReceivable；Control；Risk； Capital III 目录 摘要.........................................................................................................................................I ABSTRACT..............................................................................................................................II 第一章导论...........................................................................................................................1 1.1研究背景和研究意义...................................................................................................1 1.1.1研究背景.............................................................................................................1 1.1.2研究意义.............................................................................................................1 1.2国内外文献综述...........................................................................................................2 1.2.1国外文献综述.....................................................................................................2 1.2.2国内文献综述.....................................................................................................3 1.3研究目标及内容............................................................................................................5 1.3.1研究目标.............................................................................................................5 1.3.2研究内容.............................................................................................................5 1.4研究思路和研究方法....................................................................................................6 1.4.1研究思路.............................................................................................................6 1.4.2研究方法.............................................................................................................7 1.5研究创新之处................................................................................................................8 第二章应收账款管理理论基础..............................................................................................9 2.1应收账款的含义和特点...............................................................................................9 2.1.1应收账款的含义.................................................................................................9 2.1.2应收账款的特点.................................................................................................9 2.2施工企业应收账款特点...............................................................................................9 2.2.1欠款周期长........................................................................................................10 2.2.2拖欠数额大........................................................................................................10 2.2.3影响企业周转...................................................................................................10 2.2.4缺乏有效监督....................................................................................................10 2.3应收账款管理的相关理论.........................................................................................11 2.3.1应收融资理论...................................................................................................11 IV 2.3.2信用管理理论...................................................................................................11 2.3.3合同管理理论...................................................................................................12 2.3.4内部控制理论...................................................................................................12 第三章W工程公司应收账款管理现状及分析...................................................................14 3.1W工程公司情况简介.................................................................................................14 3.2W工程公司应收账款情况分析.................................................................................15 3.2.1应收账款规模分析...........................................................................................15 3.2.2应收账款相对其他指标变动趋势分析...........................................................16 3.2.3应收账款周转速度分析...................................................................................17 3.2.4应收账款第三方客户占比及账龄分析............................................................18 3.2.5内部单位应收账款分析....................................................................................19 3.3W工程公司应收账款管理现状.................................................................................20 3.3.1W工程公司应收账款管理策略.......................................................................20 3.3.2W工程公司应收账款管理的目的与方法.......................................................20 3.3.3W工程公司应收账款管理的组织框架...........................................................20 3.3.4W工程公司应收账款管理制度.......................................................................21 第四章W工程公司应收账款管理存在的问题及原因分析.............................................23 4.1W工程公司应收账款管理存在的问题.....................................................................23 4.1.1业绩导向严重，贪多求快，业务承接底线逐步被突破...............................23 4.1.2各部门间配合不够，施工过程欠款行为较多..............................