【摘要】：隨著我國綜合國力的增強和經(jīng)濟全球化腳步的加快,建筑施工企業(yè)有了迅猛的發(fā)展.2012年,全社會建筑業(yè)增加值近30000億元,比上年增長28.3%.其中，我國整體性與專業(yè)性建筑承包企業(yè)的利潤達到3775億元，實現(xiàn)了31%的增長。建筑施工行業(yè)面臨著巨大機遇，享受著經(jīng)濟帶來的資源，與此同時，挑戰(zhàn)也不斷出現(xiàn)。隨著經(jīng)濟的發(fā)展，市場的不確定因素增加，建筑施工行業(yè)所需要應(yīng)對的財務(wù)問題隨之增多。這些財務(wù)問題如果沒有得到合理的解決，在達到一定臨界點時就會爆發(fā)危機，危害建筑施工業(yè)的長遠(yuǎn)發(fā)展。 一直以來，，企業(yè)在賬目管理上的重難點就是應(yīng)該收納的款項。而對于我國建筑施工行業(yè)來說，這更是一大難題，形勢不看好。例如，企業(yè)間賬務(wù)的拖欠、到期應(yīng)收款項賬目太多、無頭帳越來越多等問題，嚴(yán)重阻礙企業(yè)經(jīng)濟發(fā)展。細(xì)細(xì)推銷一些重組企業(yè)或是破產(chǎn)企業(yè)的經(jīng)濟問題，不難發(fā)現(xiàn)，很多企業(yè)都是應(yīng)收款項的管理出了問題，導(dǎo)致許多款目貸賒出去卻不能有效收回產(chǎn)生財務(wù)危機。此類問題不是單個企業(yè)或是單個行業(yè)的問題，得不到及時處理的話，整個國民經(jīng)濟都會受到牽連。 本文通過構(gòu)建以內(nèi)部控制為基礎(chǔ)的應(yīng)收賬款管理體系，解決RT建筑公司中存在的應(yīng)收賬款管理不善的問題，進一步提高公司的核心競爭力，為公司在激烈的市場競爭中贏得優(yōu)勢，從而為公司的長遠(yuǎn)發(fā)展打下堅實的基礎(chǔ)。
[Abstract]:With the increase of our country's comprehensive national strength and the acceleration of the pace of economic globalization, the construction enterprises have made rapid development. In 2012, the added value of the whole social construction industry was nearly 3 trillion yuan, an increase of 28.3 yuan over the previous year. Among them, the profit of our country's integrated and professional construction contracting enterprises reached 377.5 billion yuan, which achieved a growth of 31%. Construction industry is faced with great opportunities, enjoy the resources brought by the economy, at the same time, the challenges are also emerging. With the development of economy and the increase of market uncertainty, the financial problems that the construction industry needs to deal with are increasing. If these financial problems are not solved reasonably, a crisis will break out when a certain critical point is reached, which will endanger the long-term development of the construction industry. All the time, the most difficult point in the management of accounts is the amount of money to be collected. But to our country construction industry, this is a big problem, the situation is not optimistic. For example, there are many problems, such as the overdue account, the accounts receivable due, and the increasing number of headless accounts, which seriously hinder the economic development of enterprises. It is not difficult to find out that many enterprises have problems in the management of receivables, which lead to many items being loaned on credit but unable to recover effectively to produce financial crisis. This kind of problem is not a single enterprise or a single industry, if not dealt with in time, the entire national economy will be implicated. By constructing the management system of accounts receivable based on internal control, this paper solves the problem of poor management of accounts receivable in RT construction company, and further improves the core competitiveness of the company. For the company in the fierce market competition to win the advantage, thus laying a solid foundation for the long-term development of the company.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.92

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