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进入21世纪以后,随着经济全球化和世界经济一体化的趋向越来越明显,世界市场的放开让企业间竞争更加激烈,如何能更好地顶住压力,寻求发展,是每个企业都必须关注的问题,而作为同企业生存发展息息相关的应收账款管理,更是企业从内部改革寻求发展的重中之重,如何更好地强化应收账款管理,值得我们深思。本文笔者通过研究信用管理理论、内部控制理论、内部审计理论等现代企业会计理论,通过调查不同类型的企业应收账款管理办法,从企业发展的角度出发提出了一些自己的观点和看法。
After entering the 21st century, with the trend of economic globalization and world economic integration becoming more and more obvious, the liberalization of the world market has made the competition among enterprises more fierce. How can we better withstand pressure and seek development is every enterprise? All must pay attention to the issues, and as accounts receivable management is closely related to the survival and development of enterprises, is the most important thing for companies to seek development from the internal reform, how to better strengthen the management of accounts receivable, it is worth our careful consideration. In this paper, the author through the study of credit management theory, internal control theory, internal audit theory and other modern enterprise accounting theory, through the investigation of different types of enterprise accounts receivable management methods, from the perspective of enterprise development put forward some of their own views and views.