论文部分内容阅读
随着市场经济的快速发展,企业间存在激烈的市场竞争,为了扩大销售,最大程度地占领市场份额,企业就会采用赊销的方式吸引客户,由此会产生大量的应收账款。应收账款作为企业流动资产的重要组成部分,若不采取有效的方法加强管理,对应收账款管理中存在的问题视而不见,就会增加坏账损失的发生,影响企业的生存和发展。
With the rapid development of market economy, there is fierce market competition among enterprises. In order to expand sales and maximize market share, enterprises will attract customers through credit sales, which will result in a large amount of accounts receivable. Accounts receivable, as an important part of the enterprise’s current assets, can not increase the bad debt losses and affect the survival and development of enterprises if they do not take effective measures to strengthen management and ignore the problems in accounts receivable management.