论文部分内容阅读
随着市场经济深入发展,市场竞争日趋激烈,企业信用销售和应收账款成为市场经济发展的必然要求。信用交易提高了企业竞争力,促进了企业扩大经营和盈利水平。但是在带来这些利益同时也存在很多问题及隐患,应收账款余额日益增高,同时受企业各种内部外部因素的制约,我国不少企业的应收账款管理都面临一系列的缺陷,这对企业的财务状况与现金流量形成了严重的影响,也不利于企业的发展和经营。因此,正确运用赊销,加强应收账款管理是属于企业营运资金管理的一个关键方面。本文首先简要地分析了应收账款管理,介绍了应收账款对中小企业的影响及现如今中小企业应收账款管理的现状和形成原因,进而提出了加强中小企业应收账款有效管理措施,从而推动企业健康持续的发展。
With the further development of the market economy and increasingly fierce market competition, credit sales and accounts receivable have become the inevitable requirements of the market economy. Credit transactions improve the competitiveness of enterprises, and promote the expansion of business operations and profitability. However, there are many problems and hidden dangers brought by these benefits, and the balance of accounts receivable is increasing day by day. At the same time, due to various internal and external factors of enterprises, many enterprises in our country face a series of defects in accounts receivable management, This has a serious impact on the financial status and cash flow of the enterprise, and is not conducive to the development and operation of the enterprise. Therefore, the proper use of credit sales, strengthen accounts receivable management is a key aspect of corporate working capital management. This article first briefly analyzes the management of accounts receivable, describes the impact of accounts receivable on SMEs and SMEs now accounts receivable management status and reasons for formation, and then put forward to strengthen the effectiveness of receivables for SMEs Management measures to promote healthy and sustainable development of enterprises.