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随着企业竞争的加剧,应收账款在企业的流动资产中的比重越来越大,应收账款的管理关系到企业的资金使用效率和整体的资本运营,在财务管理中十分重要。本文从企业应收账款对企业经营活动的影响入手,讨论了应收账款在企业中的利弊,描述了我国企业应收账款管理的现状,并分析了企业管理应收账款的措施,主要从加强信用管理、赊销责任制和日常监督等方法来加强企业应收账款的管理。
With the intensification of competition in enterprises, the proportion of accounts receivable in the current assets of the enterprises is getting bigger and bigger. The management of accounts receivable is very important in the financial management because it relates to the capital utilization efficiency of the enterprises and the overall capital operation. This article starts with the influence of corporate receivables on the business activities, discusses the pros and cons of receivables in the business, describes the status quo of corporate accounts receivables management in China, and analyzes the measures , Mainly from strengthening credit management, credit accountability and daily supervision methods to strengthen the management of corporate accounts receivable.