試論大型國有建安企業(yè)的工程應收款管理問題.pdf

1、碩士學位論文試論大型國有建安企業(yè)的工程應收款管理問題OntheManagementofProjectProgressPaymentsofLargeStateOwnedConstructionalEnterprises陳繼東陳繼東指導教師姓名：沈藝峰指導教師姓名：沈藝峰教授教授專業(yè)名稱：工商管理稱：工商管理(MBA)論文提交時間：論文提交時間：2006年5月論文答辯日期：論文答辯日期：2006年6月學位授予日期：學位授予日期：年月答辯委員

2、會主席答辯委員會主席評閱人2006年5月學校編碼：學校編碼：10384學號：學號：X9915108分類號分類號UDCAbstractAbstractLargestateownedconstructionalenterpriseshavebeenplayingmostimptantroleinthenationalconstructionofChina.HoweverfmanyyearsespeciallyafterChinawasund

3、ermarketeconomymanagementofaccountreceivablehasbeenbeingoneofthedifficultproblemsplaguingthem.Thisproblemhasseriouslyinfluencedthenmalcirculationofthecapitaloftheseenterpriseshasbroughtaboutaserialofunfavableconsequences

4、suchasinactivityoftheenterprisesjoblosingofemployeesburdenincreaseofgovernmentsocietyetc.Projectprogressivepaymentisusuallythelargestpercentageofaccountreceivableofaconstructionalenterprise.Byputtingemphasisonthemanageme

5、ntofprojectprogressivepaymentoneisonthekeypointofaccountreceivablemanagement.Takingthe17thChinaMetallurgicalConstructionCompany(17thMCC)asanexamplethewritertakesadiscussiononhowtomanageprojectprogressivepaymentofalargest

6、ateownedconstructionalenterpriseinthisarticle.ChapterⅠDiscussionontheimptancecommonrequirementofthemanagementofaccountreceivableChapterⅡDiscussiononthemanagementofprojectprogressivepaymentoflargestateownedconstructionale

7、nterprisesthroughanalyzingthesituationreasonsofuncollectedprojectprogressivepaymentinconstructionalmarketChapterⅢCommentonthemanagementofprojectprogressivepaymentof17thMCCthoughanalyzingdataexperiencemeasuresresultsofthe

8、companyinthemanagementthereof.Projectprogressivepaymentasonekindofaccountreceivableisanessentialproductofmarketeconomy.Allconstructionalenterpriseswillhavetofaceitcantakeitsadvantageswhileavoidbeingharmedbyitonlybyexactl