加强应收账款管理 减少流动资金占用

目前,企业应收账款的普遍特点是:数额大,期限长,清欠难,坏账多。并由此造成了不良后果,加深了资金供需矛盾,造成了严重的收支不平衡,使企业资金缺口越来越大,直接威胁着企业生产经营的正常运转,严重影响和制约着企业的经济效益。因此,应加强应收账款管理,控制应收账款风险,使风险性、盈利性得到最佳的统一。

At present, the enterprise account receivable universal characteristic is: The amount is big, the deadline is long, settles a debt difficultly, the bad account are many. From this and has created the adverse onse-quences, deepened the fund supply and demand to be contradictory, creates the serious revenue and expenditure not to be balanced, causes the enterprise unmet needs to be more and more big, threatened the enterprise to produce the management directly the normal work, seriously affected and is restri...