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在市场经济条件下,企业之间存在着激烈的商业竞争,商品与劳务的赊销、赊供已成为当代经济的一个基本特征。而商品、劳务赊销的结果是增加主营业务收入的同时,形成相应的应收账款,增加了企业经营风险。随着这一销售方式的普遍运用,不少企业应收账款总额占资产总额或流动资产的比重居高不下,严重影响了企业营运资金的周转。因此,企业必须做好应收账款的事先预防、事中管控和事后监督等管理工作,以保证应收账款保持合理占用水平和加速资金回笼,降低坏账发生的可能性,降低企业的财务风险和经营风险。
Under the conditions of a market economy, there is fierce commercial competition among enterprises. Credit sales of goods and services have become a basic feature of the contemporary economy. The result of goods and services credit is to increase the main business income at the same time, the formation of the corresponding accounts receivable, an increase of business risk. With the widespread use of this sales method, many enterprises account for the total amount of accounts receivable as a percentage of the total assets or current assets. This has seriously affected the turnover of working capital. Therefore, enterprises must do a good job in advance prevention of receivables, management of events and post-supervision and other management work to ensure that accounts receivable to maintain a reasonable level of occupation and speed up the return of funds to reduce the possibility of bad debts, reduce corporate finance Risk and business risk.