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国有工业企业在由计划经济向市场经济转换过程中,由于不能在短时期内完全适应市场经济规律,再加上管理者经营思想陈旧、管理不善等原因,致使企业应收账款余额越来越大、占流动资产的比例日益增高。应收账款长期挂账,时时困扰着企业的正常经营;资金周转困难,造成企业无法支付国家税金和企业职工工资,应收账款也极有可能无法收回,变成呆账、死账,对国家、企业、职工都存在着极大的风险。因此,在市场经济条件下,企业如何充分利用
In the transition from planned economy to market economy, the state-owned industrial enterprises can not fully adapt themselves to the law of the market economy in a short period of time, coupled with the obsolescence of managers’ management ideas and poor management, resulting in more and more accounts receivable from enterprises Large, accounting for the growing proportion of current assets. Accounts receivable long-term accounts, from time to time plagued the normal operation of enterprises; liquidity difficulties, resulting in enterprises unable to pay state taxes and wages of enterprises, accounts receivable are also likely to be unable to recover, into bad debts, death accounts, to the country , Enterprises, employees have great risks. Therefore, under the market economy, how to make full use of enterprises