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应收账款作为企业的一项重要流动资产,作为企业营运资金管理的一项重要内容,其管理直接影响企业营运资金的周转和经济效益。我国市场经济日趋成熟,应收账款管理作为企业营运资金管理的重要内容越来越引起企业管理者的重视,成为企业管理中不容回避的一个重大课题。
Accounts receivable, as an important current asset of an enterprise, is an important part of the management of the working capital of the enterprise. Its management directly affects the turnover and economic benefits of the working capital of the enterprise. As China’s market economy matures, accounts receivable management, as an important part of the management of enterprise’s working capital, draws more and more attention from business managers and becomes an unavoidable major issue in business management.