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自从中国实行市场经济以来,国有经济发展形式发生了巨大变化,以船舶企业为代表的国有企业的经营也发生了改变,从国家直接控制转向面向市场经营,参与广泛的市场竞争,船舶企业开启了自主经营、自负盈亏的局面,在激烈的市场竞争环境下,船舶企业的经营与发展也经历了异常的变化,其经济主导地位有所动摇,其可持续发展势头面临着来自内外因素的威胁,在这样的形势下,船舶企业就要加强自身的财务管理,完善对各个款项的收支运筹,确立真实可行的财务运行制度。本文针对船舶企业管理展开讨论,分析了船舶企业如何完善应收账款的管理,确保企业资金链的有效供应。
Since the implementation of a market economy in China, the form of state-owned economy has undergone tremendous changes. State-owned enterprises represented by shipping enterprises have also undergone changes in their management. They have shifted from direct state control to market-oriented operation and have participated in extensive market competition. Under the environment of fierce market competition, the operation and development of shipping enterprises also underwent abnormal changes. The dominance of the economy has been shaken. The momentum of its sustainable development is facing the threat of internal and external factors, Under such circumstances, shipping companies should strengthen their own financial management, improve the balance of payments for all funds and establish a realistic financial operation system. This article discusses the management of shipbuilding enterprises, analyzes how to improve the management of accounts receivable, and ensure the effective supply of capital chain.