论文部分内容阅读
随着商业信用的推行,赊销已成为企业商品销售中不可避免的销售行为,企业应收账款随之产生,那么应收账款越多,企业对应收账款的管理成本就越大,企业风险就越大,而且应收账款发生坏账损失的可能性也加大,未能及时收回应收账款导致的资金成本也在加大,严重时将危及企业的生存与发展。本文先探讨企业应收账款风险的表现形式,然后分析企业应收账款产生的重要因素,最后探讨企业应收账款的防范策略。
With the implementation of commercial credit, credit has become an inevitable sales activity in the sales of corporate goods, resulting in corporate accounts receivable, then the more accounts receivable, corporate management accounts receivables on the greater cost, the business The greater the risk and the greater the possibility of bad debts resulting from accounts receivable. The cost of capital due to the failure to recover accounts receivable in a timely manner is also increasing. In serious cases, the survival and development of enterprises will be endangered. This article first discusses the manifestation of the risk of corporate accounts receivable, and then analyzes the important factors of corporate accounts receivable, and finally discusses the prevention strategies of corporate accounts receivable.