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应收账款是流动资产中重要的一项,随着市场经济发展,企业之间的业务来往增多,应收款项越来越多,赊销是造成企业应收账款的直接原因。企业在市场拓展过程中为提高竞争力、稳定合作者、扩大产品影响范围,常常对一些资金紧张的小企业或个人采取赊销的方式,但是赊销量的增多对企业本身可能产生负面影响,如果管理不善很容易导致资金周转不灵、资金流失、资金使用率偏低。降低企业风险就要加强应收账款的管理。
Accounts receivable are an important part of current assets. With the development of market economy, business transactions between enterprises increase, receivables are more and more, credit is the direct cause of accounts receivable. Enterprises in the process of market expansion in order to enhance competitiveness, stabilize partners, expand the scope of the product, often for some small businesses or individuals with financial constraints on credit sales, but the credit sales increase may have a negative impact on the enterprise itself, if the management Poor can easily lead to cash flow problems, loss of funds, the use of funds is low. Reduce corporate risk is necessary to strengthen the management of accounts receivable.