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本文主要针对于工业企业如何加强应收账款的管理为切入点进行分析,结合当下当前工业企业应收账款管理存在的主要问题为依据,从制定合理的信用政策,建立赊销审批制度、设立专门的应收账款管理机构,明确各职能部门责任、规范会计账务处理程序,加强应收账款质量的分析等方面进行深入探究与分析,主要目的在于更好地促进我国工业企业对应收账款的管理。
This paper mainly analyzes how industrial enterprises should strengthen the management of accounts receivable, and based on the current main problems existing in the management of receivables of industrial enterprises, from establishing a reasonable credit policy, setting up a credit approval system, establishing Special accounts receivable management agencies, a clear accountability of various functional departments, standardize accounting and accounting procedures, to strengthen the analysis of accounts receivable quality and other aspects of in-depth exploration and analysis, the main purpose is to better promote the acceptance of China’s industrial enterprises Account management.