Abstract: At present, the contradiction between supply and demand of the domestic cement industry such as overcapacity and weak demand is prominent, and the market has entered the downtrend period. The accounts receivable accumulated by cement engineering construction enterprises are large in volume and long in account age, and the proportion of total assets of enterprises is increasing day by day, which has formed a certain pressure on the liquidity of assets, the efficiency of the use of funds and the stability of production and operation. Through the elaboration of the significance, current situation, problems and countermeasures of accounts receivable management of a cement engineering technology and equipment enterprise under China National Building Materials Group, practical management experience is shared with the same type of enterprises, and the effective value of fine management is given to help the same type of enterprises to improve the level of accounts receivable management and risk control.
