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目前企业为提高经营业绩,大多采用激进营销模式来增加收入,导致应收账款大幅度增加。为提高资金使用效率,避免可能面临的资金链断裂,必须控制好应收账款风险。笔者从外部宏观环境方面、企业内部、客户方面对激进营销模式产生的应收账款风险进行分析,并提出相应的风险防范措施,以加强资金管理。
At present, in order to improve business performance, most enterprises use radical marketing mode to increase their revenue, resulting in a substantial increase in accounts receivable. In order to improve the efficiency of capital utilization and avoid the possible financial chain rupture, we must control the risk of accounts receivable. From the external macro-environment, the author analyzes the risk of receivables arising from the aggressive marketing mode in the enterprise and clients, and puts forward the corresponding risk prevention measures to strengthen the fund management.