Research on Assessment Index System of Credit and Debt Both-clearance of Construction Enterprise

Abstract

It is important and pivotal to solve the problem of credit-receiving and debt-clearing in construction enterprises. Firstly, some related notions about credit, credit-receiving, debt, and debt-clearing have been explained, and the definition of credit and debt both-clearance has been put forwards clearly. Secondly, problems of evaluation condition of credit and debt both-clearance of construction enterprises has been analyzed. Lastly, considering selecting principles and internal control, the assessment index system which can evaluate credit and debt both-clearance condition has been founded.