把握命脉,提高效益——谈企业应收账款的管理

应收账款管理是企业资金管理的重要组成部分,关系到企业的现金流量和再生产的资金需要。随着市场经济制度的建立和完善.企业的生存和竞争压力加剧。应收账款在资产总额中所占比例加大。应收账款管理也就显得尤为重要,把应收账款管理纳入风险管理是企业安全运营的重要措施,企业必须加强对应收账款的日常管理。对应收账款的运行状况进行经常性分析、控制,加强对应收账款的风险分析,及时发现问题.提前采取对策,尽可能减少坏账损失。应收账款管理得当,意味着把握了企业的命脉,这将使企业在激烈的市场竞争中立于不败之地。

The manage of account receivable is one of the important part of funds manage. It is related to a company' exist. After the market-directed economy has been set up, the company faces to much more intense compete. As a result, every company pays more attention to the market. Because of the importance of account receivable ,all the companies have to put the manage of account receivable into the risk investment manage. Sense of risk is necessary for all companies. Putting account receivable manage into risk manage is important for operating the company safely. Enterprises has better to analyse and control the daily cash flow.If a company does so much work ,it can subsist in the intense society. So we can say: Better controling of account receivable means success! Proper account receivable policy will help the enterprise does well in the intense market compete.