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近年来,我国钛白粉行业得到了高速发展,随着产能的扩张,其市场竞争也随之加剧,导致钛白粉行业已逐渐形成买方市场。为了扩大销售、提高市场占有率,企业不得不利用商业信用进行赊销,因此加强赊销过程中的应收账款管理显得尤为重要。本文分析了企业应收账款管理中存在的问题,并就如何通过严格的内部控制加强应收账款管理、降低信用风险提出了相关建议。
In recent years, China’s titanium dioxide industry has been rapid development, with the expansion of production capacity, its market competition also will intensify, resulting in the titanium dioxide industry has gradually formed a buyer’s market. In order to expand sales and increase market share, enterprises have to use commercial credit to make credit sales. Therefore, it is particularly important to strengthen the management of receivables in credit sales. This article analyzes the existing problems in the management of corporate accounts receivable, and puts forward some suggestions on how to strengthen the management of receivables and reduce the credit risk through strict internal control.