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随着市场经济的发展,企业之间的竞争越演越烈,为了生存与发展,各企业大力开展各种赊销活动,这是导致企业应收账款数量增加的主要成因,应收账款的增加又引起坏账的发生,因此对于如何管好、用好和盘活应收账款,加强资金管理,提高资金的使用效率,防范应收账款发生给企业带来的风险,已成为企业刻不容缓的管理工作。企业的应收账款是企业流动资产的一个重要项目,对应收账款应加强有效控制和变现管理,这个问题不只是财会账目管理问题,而是涉及到整个企业管理得好坏的问题,尤其是企业领导更不能轻视这个问题。
With the development of the market economy, the competition between enterprises becomes fiercer and fiercer. In order to survive and develop, various enterprises vigorously carry out various credit sales activities, which is the main cause of the increase of the accounts receivable of enterprises. The accounts receivable Increasing and causing bad debts, so how to manage, make good use of and revitalization of accounts receivable, strengthen capital management, improve the efficiency of the use of funds, to prevent the risk of accounts receivable to the enterprise has become an urgent business Management work. Enterprise accounts receivable is an important project of liquid assets, receivables should be strengthened and effective control and liquidation management, the issue is not only the accounting management of accounts, but rather the management of the entire business is good or bad issues, in particular Business leaders can not afford to underestimate this issue.