论文部分内容阅读
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,一方面扩大了企业产品的销路,增加了产品销售收入,提高企业竞争能力和经济效益,另一方面形成了一定的应收账款,增加了企业经营风险。随着这一销售方式的普遍运用,不少企业应收账款占总资产及流动资产的比重居高不下,严重影响了企业的资金周转。因此,企业必须采取切实可行的措施,制定合理有效的管理办法,做好应收账款的事先预防、事中监督和事后回收等管理工作,以保证应收账款合理占用水平和收款安全,尽可能减少坏账损失,降低企业经营风险。文章就当前企业应收账款管理存在的问题及应采取的措施谈谈已见。
The credit and supply of goods and services have become a basic feature of the contemporary economy. As a result of the credit sales of goods and services, on the one hand, the sales of products have been expanded, the sales revenue of products increased, the competitiveness and economic efficiency of enterprises increased, and the other A certain amount of accounts receivable has been formed, which increases the business risk of the enterprise. With the widespread use of this sales method, many enterprises account receivable accounts for the proportion of total assets and current assets high, seriously affecting the enterprise’s cash flow. Therefore, enterprises must take practical measures to develop a reasonable and effective management approach, do a good job in advance of accounts receivable prevention, supervision and post-recovery and other management work in order to ensure a reasonable level of accounts receivable and payment security , Minimize the loss of bad debts and reduce the business risk. Articles on the current corporate accounts receivable management problems and measures to be taken to talk about it.