建筑行业与区域经济的发展息息相关,对于推动社会发展和满足民众的物质需要等

方面发挥着重要的作用。然而,由于建筑公司具有项目施工周期长、预付款多、应收账

款多等特点,导致了建筑公司在运营过程中会出现资金紧张、融资困难等问题,阻碍了

建筑企业的生存和发展。

X建筑公司始建于1953年,是省属的国有独资骨干企业,X建筑公司开展保理业

务已有5年以上,虽然部分缓解了公司融资困境,但依然存在较大问题。本文首先对保

理业务相关概念和公司融资理论进行了回顾,其次,对X建筑公司保理业务融资过程进

行了分析,包括偿债能力分析、应收账款分析和项目承建过程的分析,再次,分析了 X

建筑公司存在的问题和深层次原因,最后,针对出现的问题从融资策略、风险管控和保

理融资风险三方面给出了策略建议。

关键词:建筑公司;保理业务;应收账款

I

Abstract

The development of the construction industry and regional economy are closely related,

playing important role in the promotion of social development and meetting the people's

material needs. However, due to the construction company project construction cycle is long,

the advance payment, accounts receivable should be characteristic of many problems,led to

the construction company operating in the process ,there will be shortage of funds, financing

difficulties,has hindered the construction enterprise's survival and development.

X construction company was founded in 1953, is a state-owned backbone enterprises

provincial, X construction company has carry out factoring business more than 5 years,

although some ease corporate financing difficulties, but still there is a big problem.

Firstly,This paper reviewed theory related to factoring business concept and corporate

financing,secondly, factoring financing process of X company are analyzed, including the

solvency analysis, accounts receivable analysis and construction of the project, analysis of the

process, again,and analysis the deep-seated reasons,the existence of X construction company.

Finally, according to the from the financing strategy, risk control and risk of factoring

financing proposals were given in three aspects.

Key words: Construction company; Factoring business; Accounts receivable