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随着我国市场竞争的不断加剧,多数企业为了提高产品销量而选择赊销作为销售方式,在扩大产品市场份额的同时,也使企业面临极大的坏账风险,并增加了企业资金时间成本。因此,企业应加强应收账款管理,加快货款回收速度及降低企业面临坏账风险的机率。本文通过对目前我国企业应收账款管理中存在的问题进行分析的基础上,提出加强应收账款管理,防范企业财务风险的对策。
As the market competition in our country continues to intensify, most enterprises choose to sell credit as a sales method to increase the sales volume of their products. While expanding the market share of their products, they also expose the enterprises to great risk of bad debts and increase the time and cost of their funds. Therefore, enterprises should strengthen the management of accounts receivable, speed up the recovery rate and reduce the risk of bad debts. Based on the analysis of the existing problems in the management of accounts receivable in our country, this paper puts forward the countermeasures to strengthen the management of receivables and prevent the financial risks of enterprises.