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应收账款是现代营销管理的重要组成部分,管理好应收账款,有利于加快资金周转,提高其利用效率,也有利于防范企业经营风险,维护投资者利益,使企业财富最大化。应收账款的发生和存在有其客观性和必然性。应收账款普遍存在的特点是数额大,无期限,清欠难,坏账多并由此造成了不良后果,加深企业资金供需之间的矛盾,引起收支严重失衡,使企业资金缺口越来越大,直接威胁着企业的动脉神经,严重影响和制约企业的经济效益。可见,应收账款在企业中占有举足轻重的地位。要加强企业应收账款的管理,笔者认为,提高产品竞争力、注重客户资信调查并加强企业内部控制力度是关键。
Accounts receivable is an important part of modern marketing management. Managing receivables is conducive to speeding up capital turnover and improving its utilization efficiency. It also helps prevent business risks, safeguard the interests of investors and maximize the wealth of enterprises. The occurrence and existence of accounts receivable have their objectivity and necessity. Ubiquitous characteristics of accounts receivable are large amount, indefinite period, clear debts, bad debts and the resulting adverse consequences, deepen the contradiction between supply and demand of funds, causing a serious imbalance between revenues and expenditures, making the enterprise more and more funding gap The larger the direct threat to the company’s arterial nerve, seriously affecting and restricting the economic efficiency of enterprises. Can be seen, accounts receivable in the enterprise occupies a pivotal position. To strengthen the management of corporate accounts receivable, the author believes that improving product competitiveness, focusing on customer credit investigation and strengthening the internal control of enterprises is the key.