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地方企业是地方经济的发展支柱,而地方企业应收账款的监督管理在企业自身的发展中起着重要作用。随着市场经济的发展及商业信用的推行,企业应收账款数额明显增多,应收账款的管理已经成为企业经营活动中日益重要的工作。建立一套科学的信用管理制度,加强对应收账款的管理已势在必行。文章从应收账款防范机制的建立和逾期债权的处理2方面入手,对地方应收账款的监督管理进行了讨论。
Local enterprises are the pillars of the development of local economy, while the supervision and management of accounts receivable by local enterprises play an important role in the development of enterprises themselves. With the development of market economy and the implementation of commercial credit, the amount of accounts receivable increased significantly. The management of accounts receivable has become an increasingly important task in the business activities of enterprises. It is imperative to establish a scientific credit management system and strengthen the management of accounts receivable. The article discusses the supervision and management of local accounts receivable from two aspects: the establishment of the mechanism of the accounts receivable prevention and the handling of overdue claims.