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改革开放三十年以来,我国经济得到了突飞猛进的发展,企业的发展离不开资金的安全运转,但目前我国许多企业在应收款项管理方面存在的问题还有许多。应收款项管理不善直接导致了企业资金周转不灵,企业发展陷入财务危机的困境。本文从企业应收款项管理现状分析出发,结合当前企业实际总结了应收款项管理不力的主要原因,提出了若干提升应收款项管理水平的措施建议,以供参考。
Since the reform and opening up for 30 years, our economy has made rapid development. The development of enterprises can not be separated from the safe operation of funds. However, there are still many problems in management of receivables in many enterprises in our country. Poor management of receivables directly led to the failure of corporate cash flow, business development into a dilemma of financial crisis. Based on the analysis of the status quo of corporate receivables management, this article summarizes the main reasons for the weak management of receivables in light of the actual situation of the enterprises, and puts forward some suggestions on how to improve the management level of receivables for reference.