论文部分内容阅读
应收账款管理是企业经营获取有效利润的一种有利的企业财务管理方式,应收账款会在一定程度上影响着企业流动资金的使用效率和企业的经营状况。市场竞争激励,企业往往会利用应收账款来扩大企业的市场占有率,这种行为具有很大的风险,极其容易将企业置身于火热之中。因此,在应收账款管理方面进行科学的风险防范和控制具有一定的必要性和重要性,合理的使用应收账款管理为企业创造效益才是企业长久发展之计。
Receivables management is a kind of favorable corporate financial management method for enterprises to obtain effective profits. Receivables will affect the utilization efficiency of corporate circulating funds and the operating conditions of enterprises to a certain extent. Incentives in the market competition, companies tend to use accounts receivable to expand their market share, this behavior has a great risk, it is extremely easy to put the business in the heat. Therefore, it is necessary and scientific to carry out scientific risk prevention and control in the aspect of accounts receivable management. It is the long-term development of enterprises to reasonably use accounts receivable management to create benefits for enterprises.