丹东竣安建筑工程有限公司应收账款管理问题研究

本科论文AbstractAccounts receivable management is an important link to ensure the smooth operation ofenterprises.However,the construction enterprises usually reflect the problems of largedemand and long collection period of accounts receivable,so they should pay more attentionto the management of accounts receivable.But at present,the related management system isnot perfect,the market environment is competitive,the enterprise itself accounts receivablemanagement is not in place and other factors exist,at the same time,advance capitalconstruction,so that the enterprise is in greater risk.In the initial stage of a contract project,the enterprise attaches great importance to its profits and benefits,reduces the standard ofcredit examination for the Construction Party,weakens the requirement for the recovery ofrelated funds,and causes the proportion of accounts receivable in its funds to rise,then causesthe enterprise operating cost the pressure to increase.At this point,if the enterprise is stillrelated to its lack of understanding of the risk,the lack of management,it may cause theserious consequences of capital chain rupture,thus seriously affecting the normal operation ofenterprises.Based on the theory of accounts receivable,this paper makes an analysis of the accountsreceivable situation of Dandong Jun 'an Construction Engineering Co.,Ltd.by consulting andanalyzing the books and documents about accounts receivable at home and abroad,by usingthe methods of case analysis and comparative analysis,this Paper Compares and studies therelated financial data of the accounts receivable of Junan company from 2017 to 2019,andfinds out the problems existing in the management of the accounts receivable of Junancompany,this paper analyzes the causes and puts forward the corresponding improvementmeasures.Key words:Accounts receivable;credit management;risk control