英语翻译目前我国经济在全球经济上起着举足轻重的作用,综合国力也逐渐增强,建筑业作为我国经济的支柱性行业之一也正在迅猛地发

英语翻译
目前我国经济在全球经济上起着举足轻重的作用,综合国力也逐渐增强,建筑业作为我国经济的支柱性行业之一也正在迅猛地发展.随着建筑施工行业的规模不断地扩大,行业内的竞争也越来越激烈,许多问题也日益突出,特别是应收账款管理问题一直是建筑施工企业面临的主要问题.国内建筑施工企业的应收账款回收压力巨大,大量的应收账款占用了企业的流动资金,降低了企业的资金使用率,影响企业效益.本文通过阐述建筑施工企业应收账款的概念,指出建筑施工企业应收账款与其他行业企业应收账款的不同,以上市公司“龙元建设集团”为例对其应收账款进行分析,找出其应收账款管理问题以及成因,并就此从外部环境提出相应对策及从内部环境提出企业自身对应收账款的事前、事中及事后的控制.
龙元建设集团应收账款的管理的探究
关键字：建筑施工企业 应收账款 信用管理 内部控制

At present our country economy in global economy plays an important role in the comprehensive national strength also strengthen gradually, construction as one of the backbone industries of China's economic development is rapid. Along with the construction industry scale continually expanding, competition in this industry is also more and more fierce, many problems are increasingly prominent, especially receivables management is always the construction enterprises are facing the main issues. Domestic construction enterprise accounts receivable recovery, a large amount of enormous pressure receivable occupied the enterprise's capital flow, reduced the enterprise funds utilization rate, influence enterprise benefit. This paper expounds on the construction enterprise receivables, and points out that the concept of construction enterprise receivables and other industry enterprise receivables in listed companies of different, "dragon yuan construction group" as example to analyze the receivables, find out the receivable management problems and causes, and also put forward countermeasures were put forward from the external environment and put forward enterprise itself from the internal environment of the account receivable therefore, a series of control and afterwards.
　　题目：dragon yuan construction group of exploration of the management of accounts receivable