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应征款项一般泛指企业拥有的将来获取现款、劳动或商品的权利,应收款项产生在企业经营过程中发生的各种债权,是企业重要的流动资产,对企业的资金流动具有重大的影响。加强应收款项的管理、防范企业资金风险、提高应收款项周转率、尽快回收资金已经成为了企业运营过程中需要注意的重要问题。本文结合财务管理状况,浅议应收款项作用,分析应收款项成因以及在管理中存在的问题,提出解决问题的方法,以期对有关企业有借鉴作用。
Generally refers to the amount of funds collected in the future business to obtain cash, labor or goods rights, receivables arising in the business process of various claims, is an important corporate liquid assets, corporate financial flows have a significant impact . Strengthening management of receivables, guarding against capital risk of enterprises and increasing the turnover rate of receivables, as soon as possible, the recovery of funds has become an important issue that needs attention in the operation of an enterprise. In this paper, the status of financial management, the role of receivables, analyze the causes of receivables and management problems, put forward solutions to the problem, with a view to the relevant enterprises have reference.