摘要:在市场经济体制下，赊销已成为企业经营过程中一种常见的交易方式，应收账款管理也显得尤为重要，管理得当能帮助企业吸引客户，扩大市场份额，而管理失策则将给企业带来巨额风险。文章以建筑业为研究背景，借鉴相关应收账款管理理论，综合运用文献分析法、定量与定性相结合的研究方法和个案分析法，从企业应收账款的管理和收回、赊销制度的确立以及合同条款的签订等方面分析探讨了江苏武进建筑安装工程有限公司在应收账款管理上所存在的缺陷及导致其产生的原因，并提出相关改进措施，主要包括：结合行业特征建立科学合理的客户信用评价体系、构建严格的应收账款管理体系和建立“项目导向”制下的应收账款激励—约束机制。

关键词 施工企业；应收账款；信用评价；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