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应收账款的收账及管理是企业不可忽视的工作。应收账款若收款及时,可以使企业资金处于良性的循环中,促进企业经济发展,保证企业获得良好的资金报酬率;反之,则会使企业陷入资金运转的困境之中,长期下去不但得不到预期收益,而且会处于危机,甚至走向破产。文章根据应收账款形成及双重属性分析了收账的各种时机,针对不同的债务人、债务时间、债务性质提出一些很好的管理方法及收款策略,这对企业财务管理具有很好的借鉴意义。
Receivable accounts receivable and management of the enterprise can not be ignored work. If receivables receivables in a timely manner, you can make the enterprise funds in a virtuous circle, and promote economic development of enterprises, to ensure that enterprises get a good return on capital; the other hand, it will make enterprises into the dilemma of capital operation, not only in the long run Without the expected benefits, they will be in crisis and even go bankrupt. Based on the formation of accounts receivable and double attributes, the article analyzes various timing of collection and collection, and puts forward some good management methods and collection strategies according to different debtors, debt time and debt nature, which has a good effect on corporate financial management Reference meaning.