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应收账款是企业销售商品或提供劳务所形成的债权,它是推动现代经济发展的一大动因。在很多公司内,应收账款已成为公司最主要的资产构成。一直是企业财务管理的重点。随着市场经济的发展,企业间的竞争更为激烈,使应收账款的管理变得更为重要。本文着眼于实际,从应收账款管理的必要性出发,分析了应收账款管理不善将给企业带来的弊端,从而进一步引出了企业为避免这些弊端所应采取的一些措施,从应收账款的事前控制和事后管理两方面进行分析,主要从应收账的事前管理和事后管理两个方面阐述了应收帐款的管理措施,可以有效地避免企业因应收账管理不善而带来的弊端,对企业应收账管理具有一定的指导意义。
Accounts receivable is the creditor’s rights formed by companies selling goods or providing labor services. It is a major factor in promoting the development of modern economy. In many companies, accounts receivable has become the company’s most important asset composition. Has always been the focus of corporate financial management. With the development of the market economy, competition among enterprises has become more intense, making the management of accounts receivable more important. This article focuses on the actual situation, starting from the necessity of accounts receivable management, and analyzes the drawbacks that will be caused by poor management of accounts receivable. This will further lead to some measures that companies should take to avoid these drawbacks. The pre-control and post-event management of accounts receivable are analyzed in two aspects. The management measures of accounts receivable are mainly explained from the pre-management and post-management of account receivables, which can effectively prevent the enterprises from bringing in accounts receivable management mismanagement. The drawbacks of the company have certain guiding significance for the management of enterprise accounts receivable.