随着中国近年来的经济水平的不断提升,人民生活水平得到了显著的提升,而工厂的生产工作也在不停的加码,在这种情况下,生产生活的用电量也都成倍增加,基础设施很难跟上电力系统发展的脚步,这就为我国电力行业的基础设施建设提出了一个新的挑战,大批大批的电力企业开始投入建设,这给施工企业带来了全新的市场,为了争夺这块市场,许多施工企业不得不先行垫付款项,在建设完成后许多招标单位的偿还能力有限,这笔款项也就无从追讨,这就造成了施工企业内部资金流转停滞,为企业带来了很大的经营风险,本文就立足于现在电力基础设施建设的状况,提出了如何避免应收账款却难以回收这种情况的措施,希望能够为施工企业提供一些借鉴,也为我国电力行业的长久发展起到一个推动作用。 With the continuous improvement of the economic level of China in recent years, the living standard of the people has been significantly improved, and the production of factories has kept increasing. In this case, the electricity consumption in production and life also has doubled. It is difficult for infrastructure to keep up with the development of power system. This poses a new challenge for the infrastructure construction of China’s power industry. A large number of large-scale power enterprises have begun to invest in construction, which has brought new markets to construction enterprises, In order to compete for this market, many construction companies have to advance advance payment, after the completion of the construction of many tenderers solvency is limited, the money will not be recovered, which led to the stagnation of the flow of funds within the construction business for the enterprise with Come a lot of business risks, this article is based on the current situation of power infrastructure construction, proposed how to avoid accounts receivable is difficult to recover from this situation measures, hoping to provide some reference for construction companies, but also for our electricity The long-term development of the industry has played a catalytic role.