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目前,市场经济高速发展,市场竞争也愈演愈烈,如何提高企业资金的使用效益,使企业资金所实现的效益最大化,逐渐成为企业所研究的重点问题之一。企业应收帐款好似一把双忍剑,一方面会给企业带来收益,但同时也给企业带来成本和风险,因此企业必须加强应收帐款管理。基于此,本文主要从应收账款管理方面,对其形成原因、防范机制的建立等方面进行探讨,提出提高应收账款资金使用效率的方法。
At present, with the rapid development of market economy and increasingly fierce market competition, how to improve the efficiency of the use of corporate funds and maximize the benefits of corporate funds has gradually become one of the key issues studied by enterprises. Corporate accounts receivable like a double-rounder, on the one hand will bring benefits to the enterprise, but also bring costs and risks to the enterprise, so companies must strengthen the receivables management. Based on this, this article mainly discusses the reasons for the formation of accounts receivable, the establishment of preventive mechanism and so on, and puts forward some methods to improve the efficiency of using accounts receivable.