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企业的生产规模随着社会经济的不断深入发展而逐渐扩大,企业之间的竞争也更加剧烈。企业在提高产品质量的同时,各种促销手段屡见不鲜,快速增加了企业的应收账款金额,同时增多的也有坏账损失,从而影响了企业营运资金的周转,增加了经营风险。企业应收账款管理显得及其关键,笔者结合当前市场经济中企业的实际情况,探讨分析企业应收账款管理与中应用中存在的问题,并提出了相应的对策。
With the continuous deepening of social economy, the scale of production of enterprises gradually expands and the competition among enterprises becomes more intense. Enterprises in improving product quality, various promotions are commonplace, rapid increase in the amount of corporate accounts receivable, while there is also an increase of bad debt losses, thus affecting the working capital turnover, an increase of operational risk. Enterprise accounts receivable management appears to be the key, the author combines the current market economy in the actual situation of enterprises to analyze the management of corporate accounts receivable and the problems in the application, and put forward the corresponding countermeasures.