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应收账款管理是财务风险管理的一个重要内容,如果应收账款管理不善,企业会长期深陷资金流转困难的风险,要避免这一问题,必须从源头进行管理和控制。经营部门应树立全新的营销观念,加强客户信用管理,明确有关部门和人员职责。只有进行了科学的防范,才可使企业在市场竞争中既扩大销售,增加盈利,又使应收账款风险尽可能地降到最低,从而使企业立于不败之地。
Accounts receivable management is an important part of financial risk management. If the management of accounts receivable is not good, enterprises will be deeply exposed to the risk of difficulties in capital flow. To avoid this problem, enterprises must be managed and controlled from the source. Business departments should establish a new marketing concept, strengthen customer credit management, and clarify the responsibilities of relevant departments and personnel. Only by carrying out scientific precautions will enterprises be able to expand sales and increase profitability in the market competition and at the same time minimize the risk of accounts receivable so as to make the enterprises invincible.