浅议上市公司应收账款管理

On Management of Accounts Receivable of an on-the-market Company

合理的应收账款规模和周转速度不仅可以提高企业的销售收入,扩大市场占有率,还能为企业创造更高的利润。我国上市公司的应收账款现状尽管从表面上看来比前几年有所改善,但仍存在着很多问题。为使企业能够良好持续运营,应收账款管理成为企业管理越来越重要的课题。

Proper scales and turnover speeds of accounts receivable not only raise sales revenues, broaden market-possessing rates, but also produce higher profits for the company. On the surface, the picture of accounts receivable in on-the-market companies in our country is much better than that a few years ago, but there still exist many problems. Therefore, the management of the accounts receivable is becoming a more and more important topic in enterprise management as long as the enterprises intend to keep functioning continuously well.