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在当今的市场中,可以看出企业相互之间的竞争愈演愈烈,因此企业为了能在激烈的市场竞争中生存下去,采用赊销活动来保证企业的销售演变成为了一个企业竞争的手段,由此产生了应收账款。但是应收账款不像别的资产那样有可能会经过其他方式增值,如果管理不当,钱款回收出现问题,那么就会无法回收,对企业的后续经营产生很大的影响。所以,企业对应收账款的管理就显得尤为重要,如何防止坏账的产生,这就要求我们必须对应收账款有一个客观公正的认识和评价,强化风险防范意识,给企业应收账款的管理打上一支“预防针”。
In today’s market, it can be seen that the competition among enterprises intensifies each other. Therefore, in order to survive in the fierce market competition, enterprises should adopt credit activities to ensure that the sales of an enterprise are evolved into a means of competition among enterprises. Accounts receivable. However, unlike other assets, accounts receivable may not add value through other ways. If they are not properly managed and the problems of money recovery occur, they can not be recovered and have a great impact on the subsequent operation of the enterprise. Therefore, the management of accounts receivable is particularly important, how to prevent bad debts, which requires that we must have an objective and fair understanding of receivables and evaluation, and strengthen awareness of risk prevention, corporate accounts receivable Management marked a “needle ”.