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随着我国改革开放不断深入和社会主义市场经济体制日趋完善,企业的商业信用程度不断提高,应收账款数额明显增多。因此,加强企业应收账款管理。已成为流动资产管理中的一个日趋重要的问题。本文在对应收账款的影响及其存在问题作简单分析的基础上,着重提出企业应依靠完善的信用政策来加强应收账款的管理。
With the continuous deepening of China’s reform and opening up and the gradual improvement of the socialist market economic system, the commercial credit of enterprises has been continuously raised, and the amount of accounts receivable has increased significantly. Therefore, to strengthen corporate accounts receivable management. Has become an increasingly important issue in the management of liquid assets. Based on a brief analysis of the impact of accounts receivable and its existing problems, this paper emphasizes that enterprises should rely on a sound credit policy to strengthen the management of accounts receivable.