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在社会主义市场经济的不断推动作用下,企业竞争变得日益激烈,促使企业不断采取各种营销手段,除了以广告宣传、售后服务、产品价格等方式来增加营业额之外,赊销方式也逐渐成为多数企业为扩大经济效益的一种手段之一。虽然这些新的方式会给企业带来一定的经济效益,但同时也会给企业带来一定的风险和损失。因此,加强企业应收账款的管理便成为了企业财务管理的重要内容。文章主要分析了我国企业应收账款管理的现状,并提出了几点对应的管理措施。
Under the continuous promotion of the socialist market economy, the competition of enterprises has become fiercer and fiercer, prompting enterprises to continuously adopt various marketing measures. In addition to increasing sales by means of advertising, after-sales service and product prices, the credit sale mode gradually As most enterprises to expand economic efficiency as a means of. Although these new ways will bring some economic benefits to the enterprise, it will also bring certain risks and losses to the enterprises. Therefore, to strengthen the management of corporate accounts receivable has become an important part of financial management. The article mainly analyzes the present situation of the management of accounts receivable in our country and puts forward some corresponding management measures.