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应收账款是每个企业都会拥有的一项流动资产,它的安全性是高是低对企业的可用资金、现金流量产生重要的影响;对企业来说,及时地回收资金,可以提高资金的使用效率,减少坏账、死账的产生,同时可以反映出企业的合作关系和信誉状况的好坏。本文从我国应收账款的管理现状出发,探究引起应收账款回收困难的原因,提出完善应收账款管理的措施。
Accounts receivable is a current assets that every business will have, and its security is high and low on the company’s available capital, cash flow have a significant impact; for enterprises, in a timely manner to recover funds, you can raise funds The use of efficiency, reduce bad debts, death ledger, at the same time can reflect the business relationship and the credibility of good or bad. Based on the status quo of China’s accounts receivable management, this article explores the reasons for the difficulties in the recovery of accounts receivable, and puts forward measures to improve the management of accounts receivable.