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文章从应收账款对企业经营管理的意义以及应收账款的管理办法等方面对应收账款加以阐述,并从企业内部管理、外部条件出发,对我国企业应收账款管理的现状和存在的问题作了剖析,提出了“要加强企业应收账款的管理,必须注重客户资信调查和加强企业内部控制力度”的观点,力求对应收账款的管理达到风险性与盈利性的最佳统一,达到总效用的最大化,保证企业经营的安全。
This article elaborated the accounts receivable from the aspects of the significance of accounts receivable to the business management and the management methods of accounts receivable. From the internal management and external conditions of the enterprise, this article analyzed the status quo of China’s accounts receivable management and The existing problems were analyzed and put forward the view that “to strengthen the management of corporate accounts receivable, we must pay attention to customer credit investigation and strengthen the internal control efforts,” and strive to manage the receivables to achieve the risk and profitability The best unity, to maximize the total utility to ensure the safety of business operations.