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受世界经济下行及国家经济结构调整的双重影响,部分企业应收账款管理形势严峻,主要体现在应收账款余额增加、账款周转率降低,讨债和管理成本增加,甚至出现诉诸法律或形成坏账的情况,给企业经营带来较大的风险。本文从应收账款显现的主要问题入手,通过风险分析,提出强化应收账款过程管理,完善管控机制的提升改进思路。
Affected by the downturn in the world economy and the national economic restructuring, the situation of accounts receivable management in some enterprises is grim, which is mainly reflected in the increase of the balance of accounts receivable, the decrease of the turnover rate of accounts, the increase of debt collection and management costs, and even the resort to law Or the formation of bad debts, to bring greater risk to the business. This article starts with the main problems appeared in accounts receivable, through risk analysis, puts forward to strengthen the process management of accounts receivable, and improve the management and control mechanism to improve ideas.