【摘 要】
：
在企业经营与发展过程中，会存在一些业务款项分批支付的情况。针对合作方的延误支付，必须有科学完善的应收账款催收工作，以确保资金回款顺利，避免企业因垫付比例过高而影响其他业务工作的开展。财务会计是处理企业应收账款的对口部门，需要重视做好账目的核算管理，按照应还款的周期进行盘点清算，以便于及时联合业务部门，保证款项回转顺利。本文系统性地介绍了企业会计应收账款工作的意义，并结合自身的不足，详细分析有效的管理控制对策。
【机 构】
：
山西三建集团有限公司，长治 046000
论文部分内容阅读
在企业经营与发展过程中，会存在一些业务款项分批支付的情况。针对合作方的延误支付，必须有科学完善的应收账款催收工作，以确保资金回款顺利，避免企业因垫付比例过高而影响其他业务工作的开展。财务会计是处理企业应收账款的对口部门，需要重视做好账目的核算管理，按照应还款的周期进行盘点清算，以便于及时联合业务部门，保证款项回转顺利。本文系统性地介绍了企业会计应收账款工作的意义，并结合自身的不足，详细分析有效的管理控制对策。
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