论文部分内容阅读
企业应收账款是指企业在进行产品销售或劳务供给等形式的营销过程中,产生了与资金货币相关的债权。在近几年的市场经济环境中,通货膨胀的加剧和劳动力成本的上涨给企业增加了经营的成本,尤其是给中小型企业带来了较大的挑战,由于资金等资本实力不充足,中小型企业在账款没有及时回收的情况下,极易导致资金链出现断裂,形成一定的经营风险。所以,加强应收账款的管理,以最快速度收回账款,对于企业来说具有重要的现实意义。
Enterprise accounts receivable refers to the business in the product sales or labor supply and other forms of marketing process, resulting in money and money-related claims. In the market economic environment in recent years, the inflation and the rise of labor costs have increased the operating costs of enterprises, especially for small and medium-sized enterprises. Due to insufficient capital strength such as capital, Small-scale enterprises in the absence of timely recovery of the case, can easily lead to the collapse of the capital chain, the formation of a certain business risk. Therefore, to strengthen the management of accounts receivable, with the fastest recovery of accounts, for the enterprise has an important practical significance.