本期案例一如提示里所述,关注的是我国A股上市公司三季报反映出的企业经营状况敏感话题。应收账款增长的幅度强于营业收入的增速,的确说明我国一些企业的资金链风险正在进一步积累。就拿笔者关注的工程机械制造行业来说,据《新财经》统计结果显示,截至今年三季度末,33家A股工程机械公司三季度应收账款达1122亿元,同比增长近四成。与去年三季度相比,33家 As pointed out in the current case, the focus of this issue is the sensitive topic of the business conditions reflected by the three quarterly A-share listed companies in China. The growth rate of accounts receivable is stronger than the growth rate of operating revenue, which indeed shows that the capital chain risks of some enterprises in our country are being further accumulated. Take the author concerned about the construction machinery manufacturing industry, according to “New Finance” statistics show that as of the end of the third quarter of this year, 33 A shares of construction machinery accounts receivable in the third quarter amounted to 112.2 billion yuan, an increase of nearly four into . Compared with the third quarter of last year, 33