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企业中往来账款是一种流动性资产,通过往来账款的交易情况,企业可以了解库存与实时的财务状况,有利于减少存货,提高销售收益,提高管理水平。合理、高效、科学的往来账款管理是企业进行日常经营活动所必需的,但是如果往来账款管理不当,数额太大,积累数量过多,则会给企业带来潜在的生存风险,因此有必要对企业中的往来账款进行必要的、科学的管理,以降低风险。本论文探讨了当前我国企业往来账款管理控制方面存在的风险因素,以及往来账款不利所导致的风险,从而提出相应的改善对策。
Current accounts in the enterprise is a liquidity assets, transactions by the current accounts, companies can understand the inventory and real-time financial position, help to reduce inventory, increase sales revenue and improve management. Reasonable, efficient and scientific management of accounts is necessary for the day-to-day business activities of the enterprise. However, if the current accounts are not managed properly, the amount is too large and the accumulated quantity is too large, it will bring potential risks to the enterprise. Therefore, It is necessary to carry out the necessary and scientific management of current accounts in the enterprise so as to reduce the risk. This thesis explores the risk factors existing in the management of corporate accounts in current China and the risks caused by the unfavorable balance of accounts, so as to propose corresponding improvement measures.