摘要：在企業銷售流程中有賒銷和現銷兩種基本模式。賒銷即信用銷售在夯實企業市場競爭

地位和實力、拓寬企業銷售范圍和減輕企業庫存壓力等諸多方面具有其他結算方式無法企及的優勢，一旦管理不善，過多的盲目賒銷必然導致企業擁有大量的應收賬款，應收賬款雖然是企業一項很常見的資產，但是逾期的應收賬款并沒有真正意義上使企業實現收益，相較現銷，在應收賬款收回之前，將面臨一定的風險，因此，如何科學有效的對應收賬款進行管理研究，已成為我國各種企業財務管理的重要探討議題。

　　　目前，我國針對建筑型企業應收賬款管理的研究較少，已有的研究主要集中在規范建筑型企業應收賬款制度管理，而對建筑型企業應收賬款進行宏觀及微觀分析的更是不多見。本文的研究拓寬了建筑型企業應收賬款管理的研究領域，填補了建筑型企業應收賬款研究領域中的宏觀分析的不足，說明應收賬款與企業信用管理之間的相關性與聯系性，理清應收賬款及其風險理論來源，確定其在公司風險管理中的標準，為應收賬款管理提供了宏觀的理論基礎和實踐指導意義。 

關鍵詞: 應收賬款；信用管理；建筑型企業

Abstract：Two basic modes of credit and cash sales in the enterprise sales process. Credit that credit sales reinforce the corporate market competition position and strength, to broaden the scope of corporate sales and alleviate pressure on the stock, and many other form of settlement can not match advantage, mismanagement, excessive blind credit will inevitably lead to the enterprise has a large number of accounts receivable, receivables is a very common corporate assets, overdue receivables and no real sense enable enterprises to achieve revenue, compared to cash sales, before the recoverability of the receivables, and will face certain risks, therefore, how scientific and effective accounts receivable management, has become an important discussion of a variety of enterprise financial management issues.

　　　At present, few studies for building enterprise receivables management, the existing research is mainly focused on the specification of building enterprise system of accounts receivable management, macro and micro analysis of building enterprise receivables is rare. This study broadens the field of study of building enterprise accounts receivable management, to fill the lack of building enterprise receivables research in the field of macroeconomic analysis, illustrate the correlation between receivables and business credit management and Contact, sort out the accounts receivable and its sources of risk theory to determine the standard in the company's risk management, accounts receivable management provides a the macro theoretical basis and practical significance.

Keywords  Accounts receivable  credit management  building enterprise