摘要：在企业销售流程中有赊销和现销两种基本模式。赊销即信用销售在夯实企业市场竞争

地位和实力、拓宽企业销售范围和减轻企业库存压力等诸多方面具有其他结算方式无法企及的优势，一旦管理不善，过多的盲目赊销必然导致企业拥有大量的应收账款，应收账款虽然是企业一项很常见的资产，但是逾期的应收账款并没有真正意义上使企业实现收益，相较现销，在应收账款收回之前，将面临一定的风险，因此，如何科学有效的对应收账款进行管理研究，已成为我国各种企业财务管理的重要探讨议题。

　　　目前，我国针对建筑型企业应收账款管理的研究较少，已有的研究主要集中在规范建筑型企业应收账款制度管理，而对建筑型企业应收账款进行宏观及微观分析的更是不多见。本文的研究拓宽了建筑型企业应收账款管理的研究领域，填补了建筑型企业应收账款研究领域中的宏观分析的不足，说明应收账款与企业信用管理之间的相关性与联系性，理清应收账款及其风险理论来源，确定其在公司风险管理中的标准，为应收账款管理提供了宏观的理论基础和实践指导意义。 

关键词: 应收账款；信用管理；建筑型企业

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