论文部分内容阅读
目前,企事业单位之间经济业务往来与日俱增,单位之间相互拖欠债款也已成了“常见病”。随着商品经济的发展,“讨债学”逐渐为人们所重视。据报载,有些地方已成立了专门的“讨债学校”。笔者认为,企业的经营管理者,应该学一点“讨债学”知识,这对于企业加速资金周转、提高经济效益是大有裨益的。 “讨债”一词,用会计术语来说,就是清理债权、追回欠款,这是当前企业缓解资金紧缺的一项重要工作。担任清债讨债业务的人选,除了要有清廉正直的人格品德以外,
At present, the economic and business transactions between enterprises and institutions are increasing day by day, and mutual delinquencies among units have become “common diseases.” With the development of the commodity economy, the “discipline study” has gradually been paid attention to by the people. According to reports, there are some places that have set up a special “debt collection school”. The author believes that the business managers of enterprises should learn a little knowledge of debt collection, which is of great benefit to the enterprises in accelerating the turnover of funds and improving economic efficiency. The term “debt collection” is used in accounting terminology to clean up claims and recover debts. This is an important task for companies to alleviate the shortage of funds. As the candidate for the debt collection business, besides having integrity and integrity,