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本文就应收账款管理方面存在的实际问题,着重围绕事前管理、事中管理、事后管理三个方面的管理和考核标准,从不同角度,阐述了加强应收账款管理,及时清收应收账款与及时盘活资金、减少流动资金占用、加速流动资金周转、保护流动资金安全、完整等工作之间的关系,并就建立健全应收账款管理的有关制度方面进行了研究与探讨。
This paper focuses on the actual problems in accounts receivable management, focusing on the management and assessment criteria of prior management, on-the-spot management, and post-event management. From different perspectives, it elaborates on strengthening the management of accounts receivable and timely recovery. The relationship between collection and payment of funds in a timely manner, reducing the use of liquidity, accelerating the circulation of working capital, and protecting the safety and integrity of working capital have been studied and discussed in terms of establishing a sound system for the management of accounts receivable.