本文对应收账款的成因及其危害做了分析,提出了如何加强施工企业应收账款管理的办法。应收账款是指企业因销售商品、产品或提供劳务等原因,应向购货客户或接受劳务的客户收取的款项或代垫的运杂费等;它是企业流动资产的重要组成部分,其流动性的快慢直接影响企业的资金周转速度和经营业绩。 This article analyzes the causes of receivables and their harms, and puts forward some suggestions on how to strengthen the management of accounts receivable in construction enterprises. Accounts receivable refers to the business due to the sale of goods, products or services and other reasons, should be paid to the customer or receiving services, customers receive payment or transport miscellaneous fees, etc .; it is an important part of corporate liquid assets, its The speed of liquidity directly affects the capital turnover rate and operating performance of the enterprise.