浅谈企业应收账款管理存在的问题及对策

On Problem of Management of Enterprise's Account Receivable and Corresponding Measure

企业应收账款管理存在的问题主要表现在以下几个方面:1、降低了企业的资金使用效率;2、夸大了企业的经营效果;3、加速了企业现金的流出;4、对企业营业周期有影响;5、增加了应收账款管理出错概率。要想有效解决这些问题,必须强化应收账款管理措施:一是健全完善应收账款管理制度;二是加强应收账款日常管理工作。

There are the following problems of enterprises account receivable, First, efficiency of capital utilization is decreased. Second, operation effect is exaggerated. Third, the flowing out of cash is speeding. Fourth, having influence on business period. Fifth, error probability of account receivable is increased. To solve these problems effectively, management measures including perfecting management system of accounts receivable, strengthening daily management of accounts receivable, strengthening account receivable management should be strengthened.