At present, the competition in the construction market is becoming more and more fierce. In order to undertake projects and increase market share, the phenomenon of advanced construction is widespread. The inflated accounts receivable in the project promotion stage make the contradiction of enterprise funds more prominent, which is not conducive to the effective operation of enterprise funds, resulting in long-term accounts receivable, the total amount of accounts receivable increased year by year, and the enterprise lost money. This paper analyzes this phenomenon and puts forward some countermeasures.

Keywords: construction enterprises; Accounts receivable; Countermeasures.

For construction enterprises, accounts receivable refers to the project price that should be charged to the employer after the project is accepted and settled and signed by the employer. It is normal for an enterprise to have a certain amount of accounts receivable, but if the amount of accounts receivable is too large and the growth rate is too fast, it will seriously affect the capital turnover of the enterprise, make the enterprise have a shortage of working capital, affect the normal production of the enterprise and worsen the financial situation. Therefore, studying the accounts receivable of construction enterprises is the key to the success or failure of enterprises.

First, the reasons for the formation of accounts receivable of construction enterprises.

(1) Social and historical reasons. During China's economic transition period, under the planned economy mode, many enterprises do not have the real nature of enterprises, and all activities of enterprises are decided by the government, so it is very normal for enterprises to default.

(B) poor social credibility, business leaders have a weak sense of risk. In order to undertake the project and enhance the market competitiveness, the construction enterprises did not hesitate to invest in the construction without thoroughly investigating the owner's unit and correctly evaluating the risk of accounts receivable in advance, but the owner's funds could not be put in place on schedule, or even were in arrears for a long time.

(3) The competition in the construction market is not standardized. The competition in China's construction market is very fierce. The number of construction enterprises is increasing, and the production capacity is already surplus, which has formed a situation of "more than enough". In the process of contracting projects, construction enterprises compete to lower the bid price, and their capital contribution ability and financial strength are important factors for contracting projects. The premise of undertaking many projects is to advance funds, and the amount is getting bigger and bigger. In order to survive, construction enterprises have to accept the harsh conditions of their employers.

(d) Business leaders don't understand management, the system is ineffective and the supervision is out of control. There are many leaders of construction enterprises who don't understand financial management, which leads to weak awareness of financial management and backward management methods; Or there is no sound accounts receivable management system or rules to follow, and the financial department and business department fail to reconcile in time, which leads to high accounts receivable, aging accounts and lack of monitoring or out of control of construction enterprises.