随着国家“走出去”战略的实施,越来越多的中国企业参与到国际市场的竞争中。“走出去”已经成为我国企业发展壮大后国际扩张的必然选择。在参与国际项目的建设过程中,中国企业遇到了方方面面的考验和挑战。海外项目工程款结算时,经常会形成应收账款。对企业而言,这是一个极大的资金风险。 With the implementation of the national “going out” strategy, more and more Chinese enterprises are participating in the competition in the international market. “Going out ” has become the inevitable choice for the international expansion of Chinese enterprises after their development. In participating in the construction of international projects, Chinese enterprises have encountered various tests and challenges. When settlement of overseas projects and projects, accounts receivable are often formed. For businesses, this is a great financial risk.