应收账款是指企业对外赊销产品、材料、供应劳务等应向购货或接受劳务单位收取的款项,它是企业重要的流动资产。认真分析应收账款形成的原因,采取得力的清欠措施,及时足额地收回应收账款,对于改善施工企业营运资产结构,提高现金流量正向流,加强内部控制管理,降低运营成本,减少经营风险,具有重要的现实意义。一、应收账款形成的主要原因施工企业的应收账款主要包括,根据招标文件和工程施工等合同,建设单位超过甲乙双方约定的时 Accounts receivable refers to the enterprise credit products, materials, labor services, etc. should be received from the purchase or receiving labor services unit, which is an important liquid assets. Carefully analyze the reasons for the formation of accounts receivable, take effective measures to clear debts, timely and full recovery of accounts receivable, for improving the structure of operating assets of construction enterprises to improve the flow of cash flow, strengthen internal control and management, reduce operating costs , Reduce business risk, has important practical significance. First, the main reasons for the formation of accounts receivable Accounts receivable construction companies mainly include, according to the tender documents and construction contracts, construction units more than A and B both agreed