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在白热化的市场竞争中,企业的短期逐利行为以及内部激励机制不规范等导致应收账款的产生。而应收账款会造成企业流动资金的紧缺,坏账增加,给企业带来很大的损失。企业应加强事前防范和事后控制,提高应收账款的管理水平。能否按期顺利收回应收账款直接关系着企业的现金流周转速度,如果不引起重视可能会导致企业难以持续经营。加强应收账款风险防范管理是企业生存和持续发展的关键。
In the heated competition in the market, the short-term profit-making behavior of enterprises and irregular internal incentive mechanism lead to the emergence of accounts receivable. The accounts receivable will cause the shortage of liquidity in enterprises, bad debts increase, bring great losses to the enterprise. Enterprises should strengthen prevention and ex-ante control in advance, and improve the management level of accounts receivable. The smooth recovery of receivables on schedule is directly related to the cash flow turnover of enterprises, if not pay attention may cause enterprises to continue to operate difficult. To strengthen the risk management of accounts receivable is the key to the survival and sustainable development of enterprises.