浅谈如何加强中小企业应收账款的管理

On the Rinforcement of Small & Medium Enterprises' Due Account Receivable Management

应收账款是中小企业管理中比较重要和比较薄弱的一个方面,存在的主要问题是管理机构和职能的缺位、管理重点的偏差和管理方法的落后。而要加强管理,首先要明确管理目标,然后运用先进的信用管理技术,进行事前、事中和事后的控制,这种体系化的全程信用管理模式是加强应收账款管理的有效手段。

Due Accounts Receivable is an important but weak aspect in the management of small enterprises. The weakness results mainly from the void management organization and function,the deviated management stress and the backward management methods. To strengthen the management of small enterprises,management objectives should be first identified,and advanced credit management technology be used to carry out previous,real-time and afterward supervision. This systematic whole course credit management model is an effective measure for strengthening the management of Accounts Receivable.