所谓不良资产,是指不能产生经济效益并且无法实现其帐面价值的企业各项财产、债权及其它权利。企业在激烈的市场竞争中搏击沉浮,经营风险与之相伴,不良资产与之相随。任何决策失误、管理不善、效率低下、技术落后、用人不当,都会导致不良资产的产生和增加。施工企业的不良资产,直接 The so-called non-performing assets, refers to the enterprise can not produce economic benefits and can not achieve the book value of the property, claims and other rights. Fighting companies in the fierce competition in the market ups and downs, accompanied by operational risks, non-performing assets go hand in hand. Any decision-making mistakes, poor management, inefficiency, backward technology, improper employment, will lead to the emergence and increase of non-performing assets. Bad assets of construction enterprises, directly