论文部分内容阅读
应收账款是企业资产构成的重要组成部分,它既影响资产负债表,又影响利润表项目。应明确管理单位为了报表,有可能高估收入,高估债权,从而虚增利润,当然由于目的不同也会进行反向操纵。因此验证销货交易的真实性及主营业务收入是否真实,有无高估收入,应收账款是否真实存在,坏账准备估计是否正确,已经成为企业经营活动中日益重要的内容。本文试图分析企业应收账款的问题惯性所在,提出合理化的建议和措施,有效的加强企业应收账款管理,从而降低企业的风险。
Accounts receivable is an important part of the corporate assets, which affect both the balance sheet and the profit statement items. It should be clear that the management unit in order to report, it is possible overestimating income, overvaluation of claims, thereby inflating profits, of course, due to different purposes will also reverse manipulation. Therefore, to verify the authenticity of the sales transaction and whether the main business income is true, whether overvaluation of revenue, whether the accounts receivable exists or not, and whether the estimation of bad debt provision is correct has become an increasingly important content in the business activities of enterprises. This paper attempts to analyze the problem of corporate accounts receivable inertia, put forward rational proposals and measures to effectively strengthen the management of corporate accounts receivable, thereby reducing the risk of the enterprise.