论文部分内容阅读
应收账款管理是企业管理的一项重要组成部分。企业对应收账款进行科学、有效的管理,不仅关系着企业自身的健康发展;同时,也是企业不断适应全面风险管理与内控管理的需要。各家企业应以建立应收账款管理制度与科学的信用评估模型为基础,选取恰当的结算方式转移交易客户的信用风险,并配以先进的信息技术、动态监控等手段,提升企业应收账款管理的精细度与时效性。从而,使应收账款转为企业实际的销售收入,促进企业的良性发展。
Receivables management is an important part of business management. The scientific and effective management of receivables not only relates to the healthy development of the enterprise itself, but also meets the need of the enterprise to adapt to the overall risk management and internal control. Based on the establishment of a receivable management system and a scientific credit evaluation model, each enterprise should select the appropriate settlement method to transfer the credit risk of its clients and attach advanced information technology and dynamic monitoring to enhance the receivables Account management sophistication and timeliness. Thus, the accounts receivable into the actual sales of enterprises, and promote the healthy development of enterprises.