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应收账款可以说是企业的一个资金投放地,适当的应收账款能够减少企业的存货,提高企业的利润,扩大产品的销路和销量,但不合理的应收账款也会给企业带来一定的财务风险。在市场经济条件下,企业之间的业务来往越来越多,尤其是随着商业信用的广泛推行,企业的应收账款比例逐渐增大,应收账款的风险也就随着增大。本文主要分析应收账款产生的原因及现状,并提出相应的解决对策。
Accounts receivable can be said to be a place for business funding, the appropriate accounts receivable can reduce the company’s inventory, improve corporate profits and expand sales and sales of products, but irrational accounts receivable will give business Bring some financial risk In a market economy, business exchanges between more and more, especially with the widespread commercial credit, the proportion of corporate accounts receivable gradually increased, the risk of accounts receivable will increase with . This paper analyzes the causes and current status of accounts receivable, and puts forward corresponding solutions.