论当代企业应收账款的管理

Analysis of Corporate Management of Accounts Receivable

应收账款的存在,给企业带来了一系列的风险。能否收回应收账款,已成为企业的一项重要任务和使命。对应收账款的现状进行分析,阐述企业应收账款存在的问题及原因,提出了如何加强应收账款管理、降低企业风险、提高企业资金的使用效率与应收账款收现率等措施,对实现企业效益与价值最大化有着极大的意义。

Accounts receivable that is the important component of enterprise currency assets, also the important component investing in the inside of enterprise, has far-reaching influence on development of enterprise. Whether it can call in accounts receivable, already becomes one important mission of enterprise. Specifically for this phenomenon, this paper posits a series of solutions regarding regulation of accounts receivable, reducing corporate risk, improving the efficiency of the use of corporate fund and the efficiency of recalling accounts receivable so that the enterprise＇s profit and value can be maximized.