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企业应收账款在企业财务管理中占据非常重要的位置,可以通过对企业应收账款的财务分析,对企业的经营管理的现状能够了解,这样企业的发展的方向和政策的制定就依据财务数据的分析,企业的经营状况。可以说企业应收账款是企业财务的晴雨表,如果当企业的应收账款出现回收危机时,势必会影响到企业的正常运转,因为资金周转不灵,企业的财务状况会受到很严重的影响。基于此,本文就煤炭企业应收账款的管理进行分析,期望能够对煤炭企业的经营发展有所帮助。
Enterprise accounts receivable in the enterprise financial management occupies a very important position, through the financial analysis of corporate accounts receivable, the status of the business management to understand, so that the direction of enterprise development and policy formulation is based on Financial data analysis, business conditions. It can be said that corporate accounts receivable is a barometer of corporate finance, if the corporate receivables recovery crisis occurs, it will inevitably affect the normal operation of enterprises, because the cash flow is not working, the financial situation of enterprises will be very serious Impact. Based on this, this article analyzes the management of accounts receivable of coal enterprises, and hopes to be helpful to the operation and development of coal enterprises.