在计划经济体制下,商品实行统购统销,赊销、预付货款被限制在极小的范围内,企业的应收帐款占流动资金的比重很小。随着经济体制改革的日益深化,社会主义市场经济的确立,企业这部分债权成了流动资产的主要组成部分。为此,加强应收帐款的管理已成为企业财务管理的重要课题。笔者且就此谈谈浅见。一、建立经常性的对帐制度长期以来,企业单位和开户银行的对帐制度比较正常,而企业单位之间的对帐制度却没有建立起来。债权 Under the planned economy system, the goods are purchased through unified purchase, and credit sales and prepayments are limited to a very small extent. The accounts receivable of the company account for a small portion of the liquidity. With the deepening of the reform of the economic system and the establishment of a socialist market economy, this part of the company’s claims has become a major component of liquid assets. To this end, strengthening the management of accounts receivable has become an important issue for corporate financial management. The author and talk about this briefly. First, the establishment of regular reconciliation system For a long time, the reconciliation system of business units and account-opening banks is relatively normal, but the reconciliation system between enterprise units has not been established. Claims