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随着我国化工市场的逐渐饱和,产能过剩,产品同质化严重,市场竞争变得愈加激烈。对于化工企业来说,由于其生产经营活动特殊性,使得应收账款管理工作愈加复杂,应收账款作为财务管理的重要内容,而财务管理更是化工企业的核心,如果应收账款存在问题,会极大的提高化工企业财务风险。基于此,本文中重点探究化工企业应收账款管理中的问题,从而提出管控要点。
With the gradual saturation of China’s chemical market, overcapacity, serious product homogeneity, the market competition has become more intense. For chemical companies, due to the particularity of their production and management activities, making accounts receivable management more complex, accounts receivable as an important part of financial management, and financial management is the chemical company’s core, if the accounts receivable There are problems, will greatly enhance the financial risks of chemical companies. Based on this, this article focuses on the management of chemical companies accounts receivable problems, which put forward control points.