Abstract:Account receivable is the fund that should be received from the purchasing or labor hiring entity for an enterprise’s sale of its commodities or products as well as its providing of labor service.Under the circumstances of market economy,using its credit standing to exert the labor benefaction is an unavoidable business behavior,which may be treated as a major method for enterprises to enlarge its business and raise its market share.However,by the influences of marketplace economic system and project management as well as engineering construction,the Account receivable increases rapidly year by year,so as to make the difficulties in enterprise’s capital turnover.Those hard situations even made the employees can’t get their full pay of the salary.By analysis of the cause and the advantages and disadvantages of it,this article introduced some way of how to minimize the Account receivable.
关键词key words：应收账款Account receivable；工程施工Engineering construction；合同管理The management of contracts