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在审计中,会遇到很多历史遗留、疑难和复杂的问题,企业改制后有些问题得到了妥善解决,但有些问题应该引起各企业的注意,比较突出的是应收款问题。赊购赊销本来是企业在商品交易中一种正常行为,但因目前违背“诚实信用”原则的现象较为普遍,致使不少能正常变现的流动资金,却成了非正常的冻结资金,给企业经营造成巨大的经济损失。对此,供销社企业应高度重视,把应收款管理作为企业经济发展的一项大事来抓。
During the audit, we will encounter many problems left over from history, complicated and complicated problems. Some problems have been properly solved after the enterprise restructuring, but some problems should be brought to the attention of all enterprises. The outstanding ones are receivables. Credit sales on credit have always been a normal business transactions in commodities, but because of the current violation of the principle of “good faith” phenomenon is more common, resulting in a lot of liquidity can be realized properly, but has become an abnormal freeze of funds to the business Cause huge economic losses. In this regard, supply and marketing cooperatives enterprises should attach great importance to the receivables management as a business economic development to grasp.