论文部分内容阅读
结算资金的大量呆滞,是个老大难问题,主要产生于赊销赊购、拒付延付等方面.为了加强和改善结算资金的管理,除银行、财税和主管部门应加强监督,参与调解仲裁结算纠纷外,企业内部也应建立结算资金管理的经济责任制.首先要帮助销售人员掌握结算知识及其有关规定,在经营中要了解对方信誉和财务状况,要考虑用什么结算方式才能保证货款的按期收回,对销货款能否及时收回实行有奖有赔办法,克服只管销售不管贷款是否可以收回的偏向.财务部门要及时办理结算手续,坚持结算纪律,配合有关部门清理好往来、待决款项.并明确规定对因人为过失而造成货
The large amount of sluggish settlement funds is a chronic problem, which mainly arises from credit sales, payment delays, etc. In order to strengthen and improve the management of settlement funds, banks, finance, and taxation authorities should strengthen supervision and participate in mediation, arbitration and settlement disputes. Internally, enterprises should also establish an economic responsibility system for settlement fund management. First, they must help sales personnel understand the settlement knowledge and related regulations. They must understand each other’s creditworthiness and financial status in their operations, and must consider what settlement method is used to ensure that the payment proceeds on schedule. Whether the payment of goods can be recovered in time will be implemented with prizes and compensation methods to overcome the bias in the sale regardless of whether the loan can be recovered. The financial department shall promptly handle the settlement procedures, adhere to the settlement discipline, and cooperate with relevant departments to clean up the transactions and pending payments. Clearly stipulates that goods are caused by human error