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目前,绝大部分国有大中型企业对应收账款的管理状况与其发展要求不相适应。造成应收账款居高不下的原因主要有以下几方面:1、长期不对账。由于交易过程中货物与资金流动在时间和空间上的差异以及票据传递、记录等都有发生误差的可能,所以债权债务的双方就经济往来中的未了事项进行定期对账,可以明晰双方的权利和义务。而现实中有的企业长期不对账,有的即便是对了账,但并没有形成合法有效的对账依据,只是口头上的承诺,或缺少连续性。2、对应收账款仅按账龄进行辅助管理并且对账龄概念确认不准。许多企业仅是在其资产负债表的补充资料上加
At present, most state-owned large and medium-sized enterprises do not adapt their management of accounts receivables to their development requirements. Reasons for the high accounts receivable caused mainly in the following aspects: 1, long-term non-reconciliation. Due to the time and space differences in the flow of goods and capital during the transaction as well as the possibility of errors in the transmission and recording of bills, the two parties of the creditor's rights and debts periodically reconcile the outstanding matters in the economic transactions to make it clear that Rights and obligations. However, in reality, some enterprises do not reconcile for a long time, and some even settle accounts, but they do not form a legal and valid basis for reconciliation. They merely make verbal promises or lack continuity. 2, the accounts receivable only by the age of the auxiliary management and the concept of age is not allowed to confirm. Many businesses add only to the supplementary information on their balance sheets