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随着我国市场经济的相关制度的不断完善和补充,积极的促进了企业的健康发展。在促进企业发展的同时,也加大了行业间的竞争。激烈的市场竞争导致赊销这种销售模式成为最普遍的销售方式,这就使得企业对应收账款的管理显得十分重要。管理好应收账款能减少不良资产的产生,促进企业资金的合理利用,扩大企业的营业额,提升企业的竞争优势。但是,在实际的应收账款管理中,仍旧存在着一些问题,影响企业的应收账款管理效果。以下本文对企业的应收账款管理中存在的问题进行分析,并结合实际情况,提出合理的应对措施,为相关工作人员提供参考,以期促进企业资金的合理利用,增强企业的竞争优势,促进企业的经济效益和社会效益的获取。
With the continuous improvement and supplementation of the relevant systems of the market economy in our country, the healthy development of enterprises has been actively promoted. In promoting enterprise development, but also increased competition among industries. Fierce market competition led to sales of credit sales model has become the most popular way to sell, which makes the management of accounts receivable appears to be very important. Management of receivables can reduce the production of non-performing assets, promote the rational use of corporate funds, expand business turnover, enhance the competitive advantage of enterprises. However, in the actual accounts receivable management, there are still some problems that affect the effectiveness of corporate accounts receivable management. The following article analyzes the problems existing in the accounts receivable management of enterprises and puts forward reasonable countermeasures according to the actual situation so as to provide references for the relevant staffs in order to promote the rational utilization of corporate funds and enhance their competitive advantages and promote Enterprise’s economic and social benefits access.