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应收账款是许多企业财务制度上较弱的环节,在这一领域的企业资产的丢失量和沉淀量较大,应收账款管理决定着企业的利润会不会上升,资产使用率会不会提高。本文通过对企业为什么设置应收账款及潜在的弊端,在企业经营过程中面临的缺陷,应收账款的管理制度方面进行探究,阐述了增强应收账款管理的重要性,应收账款管理可以降低坏账,使其取得更好地发展。
Accounts receivable is the weakest link in many corporate financial systems. Enterprise assets in this area have a large amount of losses and deposits. Accounts receivable management determines whether corporate profits will rise and asset utilization rates Will not improve. This article explores the reasons why enterprises set accounts receivable and their potential drawbacks, the defects they face in the course of their business operation and the management system of accounts receivable. It expounds the importance of strengthening the management of accounts receivable, Money management can reduce bad debts, make it better development.