SJ建筑施工企业应收账款管理研究

发布时间：2018-04-26 14:29

本文选题：建筑施工企业 + 应收账款　；参考：《深圳大学》2017年硕士论文

【摘要】：随着我国“十三五”规划的深入落实,城镇化加速推进,基础建设日益完善,建筑施工企业的队伍也随之发展壮大,建筑施工行业竞争愈来愈激烈,买方市场的特征日益强化。为争取项目订单,建筑施工企业普遍采用信用销售方式,从而产生大量应收账款。与此相对应的是,建筑业相关的法律法规和失信惩罚机制不够健全,开发商对拖欠工程款习以为常,建筑施工企业收不到工程款项成为一种常态。SJ建筑施工企业面对激烈的行业竞争压力,宁愿接受开发商严苛的条件垫付大量资金来建设项目,但没有提高自身的应收账款管理水平来适应这个行业环境,造成企业内部存在长期大量的应收账款。SJ建筑施工企业的应收账款占用了企业大量的资金,并且贯穿在合同履行的全过程,甚至持续到工程劳务结束的若干年后。长期大量应收账款的存在降低了企业的资金周转能力,给企业的持续经营带来了风险。本文采用理论演绎法、案例研究法及定量分析法,以SJ建筑施工企业为分析对象,对SJ建筑施工企业应收账款管理现状进行调查,包括目前的应收账款管理制度、应收账款财务数据(应收账款余额、应收账款占流动资产比率、应收账款营运周转效率、应收账款坏账准备计提比率),深入研究SJ建筑施工企业应收账款管理存在的问题,从信用风险意识、职责划分、制度和信息化建设等方面总结了SJ建筑施工企业应收账款管理问题的形成原因,并为SJ建筑施工企业提出了对应收账款进行事前管理、事中管理、事后管理的全过程管理改进策略。本文的研究系统梳理并深入分析了SJ建筑施工企业应收账款管理存在的问题现象和深层原因,在相应方面提出了完善其应收账款管理的策略,以期减少资金占用、提高SJ建筑施工企业资金的周转能力、实现企业的可持续发展。本文中的SJ建筑施工企业是一家大型央企,研究其应收账款管理具有相当的代表性,通过对SJ建筑施工企业的案例研究,能够弥补大型央企应收账款管理方面的不足,并对我国其他建筑施工企业的应收账款管理提供一定的借鉴和参考,本文的研究具有一定的应用价值。
[Abstract]:With the further implementation of the 13th Five-Year Plan in China, urbanization is accelerating, infrastructure is improving day by day, the ranks of construction enterprises are also growing, the competition in the construction industry is becoming more and more fierce, and the characteristics of the buyer's market are increasingly strengthened. In order to win over project orders, construction enterprises generally adopt credit sales mode, thus producing a large amount of accounts receivable. In contrast, the laws and regulations related to the construction industry and the punishment mechanism for breach of trust are not sound enough, and developers are used to defaulting on construction payments. It has become a normal practice for construction enterprises not to receive money for construction projects. Faced with intense competition in the industry, construction enterprises prefer to accept the harsh conditions for developers to advance a large amount of funds for construction projects. However, the management level of its own accounts receivable has not been improved to adapt to the environment of this industry, resulting in the existence of a large number of accounts receivable in the enterprise for a long time. The accounts receivable of the construction enterprises occupied a large amount of capital. And run through the whole process of contract performance, even after the end of the project labor several years. The existence of a large amount of accounts receivable for a long time reduces the capital turnover capacity of the enterprise and brings risks to the continuous operation of the enterprise. In this paper, theoretical deduction method, case study method and quantitative analysis method are used to investigate the current situation of accounts receivable management in SJ construction enterprises, including the current management system of accounts receivable. The financial data of accounts receivable (accounts receivable balance, accounts receivable to current assets ratio, turnover efficiency of accounts receivable operation, ratio of preparation and withdrawal of accounts receivable bad debts) are studied in depth, and the problems existing in the management of accounts receivable in SJ construction enterprises are studied. From the aspects of credit risk consciousness, responsibility division, system and information construction, this paper summarizes the forming reasons of accounts receivable management in SJ construction enterprises, and puts forward the management of accounts receivable in advance for SJ construction enterprises. The whole process management improvement strategy of post-management. The research system of this paper combs and deeply analyzes the existing problems and deep reasons of receivable account management in SJ construction enterprises, and puts forward the strategies to perfect the management of accounts receivable in the corresponding aspects, in order to reduce the occupation of funds. Improve the capital turnover capacity of SJ construction enterprises and realize the sustainable development of the enterprises. The SJ construction enterprise in this paper is a large central enterprise. The research on its accounts receivable management is quite representative. Through the case study of SJ construction enterprise, it can make up for the deficiency in the management of accounts receivable of the large state-owned enterprise. It also provides some reference for the management of accounts receivable of other construction enterprises in our country. The research in this paper has certain application value.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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