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近年来,部分发行集团由于应收账款居高不下造成资金周转困难,增加了资金成本的支出,极大地影响了发行集团的经营运行,严重地困扰发行集团的生存与发展。因此,正确认识并切实开展对应收账款管理的研究具有必要性和紧迫性。为搞好应收账款管理,首先必须制定完善的应收账款内部控?
In recent years, due to the high accounts receivable, some issuance groups have difficulties in cash flow and increased the cost of capital. This has greatly affected the operation and operation of the issuance group and seriously haunted the existence and development of the issuance group. Therefore, it is necessary and urgent to correctly understand and effectively carry out research on receivables management. To improve the management of accounts receivable, we must first develop a sound internal control accounts receivable?