论应收帐款的环节控制和管理

On Control and Management of Account Receivable

管理和控制好应收帐款,使企业尽量减少营运资金在应收帐款上的呆滞和占用,从而提高企业的资金利用效率,减少企业经营风险,对企业的生存发展十分重要。本文全面研究了应收账款容易发生问题的环节,指出必须研究企业信用,加强应收帐款事前、事中、事后三个环节的控制和管理,并提出了相应环节的应对措施和具体方法。

It plays a vital role for the enterprise in the development to control and manage the account receivable, which reduces the doubtful debt and occupation of operating capital for account receivable as much as possible, thus increases the utilization efficiency of capital and decreases management risk in the enterprise. In this article, the steps which the problem of account receivable usually occurs are presented. Meanwhile it also points out that it is necessary to study enterprise credit and to enhance the control and management of account receivable at every step. Finally the coresponding duced herewith.