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本文通过分析中小内贸企业应收账款的现状,探究应收账款管理中存在的问题及成因,针对中小内贸企业存在的应收账款的管理机制不健全;对应收账款的风险认识不够充分;缺少明确管理应收账款的责任部门等问题提出建议和对策。通过建立专门的信用管理机构来合理管理企业的应收账款;并分析调查客户信用度,加强客户信用管理来从客户源头上减小不良应收账款;以及加强应收账款的控制力度、制定合理应收账款催收政策来减小坏账的发生的风险。合理平衡应收账款带来的收益和风险,实现中小内贸企业可持续发展。
This article analyzes the status quo of accounts receivable of small and medium-sized domestic trade enterprises to explore the problems and causes in the management of accounts receivable. The management mechanism of accounts receivable for the small and medium-sized internal trade enterprises is not perfect. The risk of accounts receivable Inadequate understanding; lack of a clear responsibility to manage receivables and other issues to make recommendations and countermeasures. Through the establishment of a special credit management agencies to properly manage the accounts receivable; and analysis of customer credit rating, strengthen customer credit management to reduce the bad accounts receivable from the source; and strengthen the control of receivables, Develop a reasonable receivables collection policy to reduce the risk of bad debts. Reasonably balance the proceeds and risks brought by accounts receivable so as to realize the sustainable development of small and medium internal trade enterprises.