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随着市场经济的不断发展,事业单位的经济也有所提高。但事业单位的应收账款占单位总资产的比重却越来越大,已经严重影响到了事业单位的资产管理。近年来,企业将重心放在发展经济上而忽视了应收账款的管理,使很多应收账款得不到回收而形成坏账。这些应收账款很有可能在未来给事业单位带来损失。本文首先论述现今事业单位出现应收赃款的原因及对应收账款管理的的现状,然后分析现事业单位在应收账款管理中存在的问题,最后为事业单位加强应收账款管理提出几点合理化建议。
With the constant development of market economy, the economic performance of institutions has also been raised. However, the accounts receivable of institutions accounted for the proportion of the total assets of the unit has become increasingly large, has seriously affected the institution’s asset management. In recent years, enterprises have focused their efforts on economic development while ignoring the management of accounts receivable so that many accounts receivable can not be recovered and a bad debt is formed. These accounts receivable are likely to bring losses to institutions in the future. This article first discusses the reasons for the emergence of the present institution and the status quo of receivables management, and then analyzes the current problems in the management of accounts receivable, and finally puts forward several suggestions for institutions to strengthen the management of accounts receivable Point rationalization proposal.