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经济全球化的发展使市场竞争愈加激烈,应收账款是在买方市场处于优势的经济环境下,企业之间竞争的产物。为了使产品或业务更好的占领市场,争取更多的客户,更多的企业采取赊销、商业信用等方式来竞争,使企业应收账款急剧增长,与此同时,应收账款的回收风险也日趋增大。本文分析了应收账款对企业生产经营的影响,并重点探讨了防范应收账款管理风险的措施和策略。
The development of economic globalization has intensified the market competition. Accounts receivable is a product of competition among enterprises under the economic environment in which the buyer’s market is predominant. In order to make the product or business occupy the market better and win more customers, more enterprises will adopt the methods of credit sales and commercial credit to compete so that the receivables of enterprises will increase rapidly. At the same time, the recovery of accounts receivable Risks are also growing. This article analyzes the impact of accounts receivable on the production and operation of enterprises, and focuses on measures and tactics to prevent the risk of accounts receivable management.