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世界经济发展到一定程度,全球分工就面临着重新洗牌的局面。鞋业也是如此,随着世界鞋业重心的不断转移,中国鞋业也经历了和面临着多次的洗牌。中国的制鞋企业要想在激烈的市场竞争中立于不败,不仅要注重企业文化、人才培养、营销通路等方面的建设,更应该关注与加强企业的财务管理,提高企业资金的运用效率,使企业效益最大化。本文笔者对企业财务管理中应收账款方面所面对的几点问题加以阐述,并提出了相应的对策,值得制鞋企业关注与借鉴。
To a certain extent, the world economy is facing a situation of reshuffling the global division of labor. The same is true of the footwear industry, with the continuous shift of the world shoe center of gravity, the Chinese footwear industry has also experienced and faced many times the shuffle. China’s shoe-making enterprises want to be invincible in the fierce market competition, not only to focus on corporate culture, personnel training, marketing channels and other aspects of construction, but should focus on and strengthen the financial management of enterprises and improve the efficiency of the use of corporate funds, To maximize the effectiveness of enterprises. In this paper, the author of the financial management of accounts receivable aspects of the problems to be addressed, and put forward the corresponding countermeasures, it is worth the shoe-making enterprises concern and reference.