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随着全球经济一体化的进一步加深,市场竞争越来越激烈,面对这一现象,企业为了应对这一压力就只能尽力的扩大其市场占有率,这就要求企业必须在一定程度上转变销售方式,信用销售方式应运而生,为企业带来了好的经济效益。但另一方面随着信用销售方式发展的程度越来越深,使用的范围也越来越广,这就使企业应收账款的控制难度加大,必须加强财务管理,这是企业管理的一项重要内容。我国对于信用销售的研究相对较晚,所以信用体制不够健全,信用销售方式还是会存在很大的风险的。例如企业往往没有很高的风险意识,在全球经济一体化的大背景下,他们为了无限制的扩大市场占有率,不计后果,这就使得企业的应收账款越积越多并且收回难度很大,这对于企业财务管理是相当不利的,会导致企业坏账,影响企业的实际经济效益及资金正常运行,严重的话极有可能会导致企业破产。所以接下来,笔者就企业应收款项的控制与财务管理进行探索,分析企业在应收款的控制机财务管理中存在的问题,并找出相应的解决策略,规避企业信用风险。
With the further deepening of global economic integration and increasingly fierce market competition, in order to cope with this pressure, companies can only try to expand their market share in response to this pressure, which requires companies to change to a certain extent. The sales method and credit sales method came into being and brought good economic benefits to the company. However, on the other hand, with the development of credit sales methods becoming more and more in-depth, the scope of use has become wider and wider, which makes it more difficult to control the accounts receivable of enterprises, and it is necessary to strengthen financial management. This is the management of enterprises. An important content. China’s research on credit sales is relatively late, so the credit system is not sound enough, and credit sales methods still have great risks. For example, companies often do not have a high sense of risk. Under the background of global economic integration, they are reckless in order to expand their market share without limit. This makes the company’s accounts receivable more accumulative and more difficult to recover. Large, this is very unfavorable for the financial management of the company, which can lead to bad debts of the company, affecting the actual economic benefits of the company and the normal operation of the funds. If it is serious, it will most likely lead to the bankruptcy of the company. Therefore, in the following, the author explores the control of enterprise receivables and financial management, analyzes the problems existing in the enterprise’s financial management of the controller’s receivables, and identifies corresponding solutions to avoid corporate credit risks.