应收账款增长原因及对策

The Reasons and Countermeasure of the Increase of Account Receivables

目前，应收账款不断增长，其原因包括应收账款收不回来、内部控制不严格、管理制度不完善、经营者法律保护意识薄弱、风险意识缺乏、责任不落实。其对策包括加速收回货款、严格执行企业內控制度、建立完善的赊销制度、强化应收账款风险防范、强化应收账款的单个客户管理和总额管理以及建立销售回款一条龙责任制。

The reasons why the account receivables are increasing include the uncollected account receivables, the relaxed internal control, the faulty administrant system, the weak consciousness of law protection, lack of risk consciousness, and unfulfilled obligation. The countermeasures include strengthening the collection of account receivables, carrying out the internal control strictly, setting up a perfect system of account on credit, strengthening the risk protection of account receivables and the management of eachclient, and establish the obligation system of account receivables.