本文選題：建筑施工企業(yè) + 應(yīng)收賬款��； 參考：《深圳大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)“十三五”規(guī)劃的深入落實(shí),城鎮(zhèn)化加速推進(jìn),基礎(chǔ)建設(shè)日益完善,建筑施工企業(yè)的隊(duì)伍也隨之發(fā)展壯大,建筑施工行業(yè)競(jìng)爭(zhēng)愈來(lái)愈激烈,買方市場(chǎng)的特征日益強(qiáng)化。為爭(zhēng)取項(xiàng)目訂單,建筑施工企業(yè)普遍采用信用銷售方式,從而產(chǎn)生大量應(yīng)收賬款。與此相對(duì)應(yīng)的是,建筑業(yè)相關(guān)的法律法規(guī)和失信懲罰機(jī)制不夠健全,開發(fā)商對(duì)拖欠工程款習(xí)以為常,建筑施工企業(yè)收不到工程款項(xiàng)成為一種常態(tài)。SJ建筑施工企業(yè)面對(duì)激烈的行業(yè)競(jìng)爭(zhēng)壓力,寧愿接受開發(fā)商嚴(yán)苛的條件墊付大量資金來(lái)建設(shè)項(xiàng)目,但沒有提高自身的應(yīng)收賬款管理水平來(lái)適應(yīng)這個(gè)行業(yè)環(huán)境,造成企業(yè)內(nèi)部存在長(zhǎng)期大量的應(yīng)收賬款。SJ建筑施工企業(yè)的應(yīng)收賬款占用了企業(yè)大量的資金,并且貫穿在合同履行的全過(guò)程,甚至持續(xù)到工程勞務(wù)結(jié)束的若干年后。長(zhǎng)期大量應(yīng)收賬款的存在降低了企業(yè)的資金周轉(zhuǎn)能力,給企業(yè)的持續(xù)經(jīng)營(yíng)帶來(lái)了風(fēng)險(xiǎn)。本文采用理論演繹法、案例研究法及定量分析法,以SJ建筑施工企業(yè)為分析對(duì)象,對(duì)SJ建筑施工企業(yè)應(yīng)收賬款管理現(xiàn)狀進(jìn)行調(diào)查,包括目前的應(yīng)收賬款管理制度、應(yīng)收賬款財(cái)務(wù)數(shù)據(jù)(應(yīng)收賬款余額、應(yīng)收賬款占流動(dòng)資產(chǎn)比率、應(yīng)收賬款營(yíng)運(yùn)周轉(zhuǎn)效率、應(yīng)收賬款壞賬準(zhǔn)備計(jì)提比率),深入研究SJ建筑施工企業(yè)應(yīng)收賬款管理存在的問(wèn)題,從信用風(fēng)險(xiǎn)意識(shí)、職責(zé)劃分、制度和信息化建設(shè)等方面總結(jié)了SJ建筑施工企業(yè)應(yīng)收賬款管理問(wèn)題的形成原因,并為SJ建筑施工企業(yè)提出了對(duì)應(yīng)收賬款進(jìn)行事前管理、事中管理、事后管理的全過(guò)程管理改進(jìn)策略。本文的研究系統(tǒng)梳理并深入分析了SJ建筑施工企業(yè)應(yīng)收賬款管理存在的問(wèn)題現(xiàn)象和深層原因,在相應(yīng)方面提出了完善其應(yīng)收賬款管理的策略,以期減少資金占用、提高SJ建筑施工企業(yè)資金的周轉(zhuǎn)能力、實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展。本文中的SJ建筑施工企業(yè)是一家大型央企,研究其應(yīng)收賬款管理具有相當(dāng)?shù)拇硇?通過(guò)對(duì)SJ建筑施工企業(yè)的案例研究,能夠彌補(bǔ)大型央企應(yīng)收賬款管理方面的不足,并對(duì)我國(guó)其他建筑施工企業(yè)的應(yīng)收賬款管理提供一定的借鑒和參考,本文的研究具有一定的應(yīng)用價(jià)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.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

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