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目前,我国多数企业为了提高产品销售量,均采用赊销方式进行销售,由于盲目追求销量提高,却忽视了赊销客户在资信方面存在的问题,最终导致企业应收账款占用大量企业资金及面临无法收回货款的财务风险,严重影响企业正常生产经营活动。本文通过对企业应收账款管理中存在的问题进行分析的基础上,提出防范企业财务风险及提高应收账款管理水平的措施。
At present, most of the enterprises in our country sell their products by credit, in order to increase the sales volume. Due to the blind pursuit of the improvement of sales volume, most of the enterprises in China ignore the credit customers’ credit problems, eventually resulting in a large amount of corporate accounts receivable, The financial risk of recovering payment seriously affects the normal production and business activities of the enterprise. Based on the analysis of the problems existing in the management of corporate accounts receivable, this paper puts forward measures to prevent the corporate financial risks and improve the management level of receivables.