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随着现代经济的不断发展,越来越多的企业因为盲目扩大了不合理的销售数量,使其每年的应收账款居高不下,坏账水平率逐年增加,利润下降,经营变得困难甚至是破产。因此,加强企业应收账款管理显得尤为重要。本文主要针对应收账款管理时事前、事中、事后出现的问题,提出加强企业应收账款管理的相关对策,旨在提高应收账款管理工作的质量。
With the continuous development of the modern economy, more and more enterprises blindly expand the number of unreasonable sales so that their annual accounts receivable remain high, the level of bad debts is increasing year by year, profits are declining, the business becomes more difficult and even It is bankrupt. Therefore, it is particularly important to strengthen the management of accounts receivable. This paper focuses on the problems that arise in the management of accounts receivable before, during and after the accounts receivable management, and puts forward some countermeasures to strengthen the management of accounts receivable in order to improve the quality of accounts receivable management.