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应收账款是在企业以赊销方式进行销售商品、提供劳务等经营活动过程中形成的。随着社会经济的发展,市场经济日趋成熟,企业为扩大市场占有率,越来越多地运用商业信用进行促销,产生了大量的应收账款。应收账款的持有规模和持有时间对企业持续经营和发展具有重要的意义。加强应收账款事前、事中及事后的全信用流程管理并借鉴国际先进的应收账款管理措施,是改善目前我国应收账款现状,提升应收账款质量根本途径。
Accounts receivable is formed in the business activities of selling goods, providing labor services and other business by way of credit. With the development of society and economy, the market economy is maturing. As enterprises expand their market share, more and more commercial credits are used for promotion, resulting in a large amount of accounts receivable. The holding scale and holding time of accounts receivable are of great significance to the continuous operation and development of the enterprise. Strengthening the management of accounts receivable before, during and after the whole credit process and drawing on international advanced receivables management measures are the fundamental ways to improve the current status of China’s accounts receivable and enhance the quality of accounts receivable.