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在市场经济中,应收账款作为一种信用手段和营销策略能够提高企业的竞争能力,进而提高企业的经济效益,同时应收账款既是企业的一项重要流动资产,也是一项很容易造成企业资产损失、风险较大的资产。因此加强应收账款的管理对加快货款回收,防范财务风险,提高企业经营成果有着十分重要的意义。
In a market economy, accounts receivable as a means of credit and marketing strategies can improve the competitiveness of enterprises, thereby improving the economic efficiency of enterprises, while accounts receivable is an important business assets, but also an easy Cause the loss of corporate assets, risky assets. Therefore, to strengthen the management of receivables to speed up the recovery of goods, prevent financial risks and improve business performance is of great significance.