摘要:在市場(chǎng)經(jīng)濟(jì)體制下，賒銷已成為企業(yè)經(jīng)營(yíng)過程中一種常見的交易方式，應(yīng)收賬款管理也顯得尤為重要，管理得當(dāng)能幫助企業(yè)吸引客戶，擴(kuò)大市場(chǎng)份額，而管理失策則將給企業(yè)帶來(lái)巨額風(fēng)險(xiǎn)。文章以建筑業(yè)為研究背景，借鑒相關(guān)應(yīng)收賬款管理理論，綜合運(yùn)用文獻(xiàn)分析法、定量與定性相結(jié)合的研究方法和個(gè)案分析法，從企業(yè)應(yīng)收賬款的管理和收回、賒銷制度的確立以及合同條款的簽訂等方面分析探討了江蘇武進(jìn)建筑安裝工程有限公司在應(yīng)收賬款管理上所存在的缺陷及導(dǎo)致其產(chǎn)生的原因，并提出相關(guān)改進(jìn)措施，主要包括：結(jié)合行業(yè)特征建立科學(xué)合理的客戶信用評(píng)價(jià)體系、構(gòu)建嚴(yán)格的應(yīng)收賬款管理體系和建立“項(xiàng)目導(dǎo)向”制下的應(yīng)收賬款激勵(lì)—約束機(jī)制。

關(guān)鍵詞 施工企業(yè)；應(yīng)收賬款；信用評(píng)價(jià)；收款方式

Abstract:Based on the market-oriented economy, the credit sale has become a common way of trade. Likewise the management of accounts receivable is also very important. Proper management can help company to attract customers and expand market. However, the unreasonable management of accounts receivable may cause huge operating risks. Learning from the related theories of accounts receivable management, comprehensively employing the following methodologies such as: the literature analysis, quantitative and quantitative combination as well as case analysis, the paper discloses the problems of the management of accounts receivable of Jiangsu Wujin Construction Installation Company, the establishment of credit system and conditions of the contract. Moreover, the reasons resulting in the problems, mentioned above are analyzed. According to the characteristic of construction industry, the measures are put forward such as: to reasonably establish the evaluation system of customer’s credit according to industrial characters; to set up strict managerial system of “Accounts Receivable”; to improve the mechanism of “incentive-constraint” based on “project-oriented institute”.

Keywords construction industry  accounts receivable  credit evaluation  collection model