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应收账款是企业资产构成的重要组成部分,也是企业营运资金管理的重要环节。应收账款由于只是账面收入,它隐藏着巨大的风险,在竞争激烈的市场经济中,正确运用赊销,加强应收账款的管理显得非常重要。本文通过分析企业应收账款问题的原因,提出加强企业应收账款管理的合理化建议,从而降低企业的经营风险。
Accounts receivable constitute an important part of corporate assets, but also an important part of the working capital management. Receivable accounts for a huge amount of risk because it is a book-only revenue. In a highly competitive market economy, it is important to properly use credit and strengthen the management of accounts receivable. Based on the analysis of the reasons of the corporate accounts receivable problem, this paper puts forward the reasonable suggestions to strengthen the management of corporate accounts receivable so as to reduce the business risk of enterprises.