试论企业加强应收账款管理的相关问题

Appraisal of Strengthening Management of the Account Receivable in Terms of Enterprises

应收账款作为企业一项重要资产,对其管理有着现实的重要意义。对企业应收账款的管理现状、目标、信用政策及收账政策进行了分析和阐述,就企业应收账款的管理提出了建议。

As an important assets of enterprises , account receivable has realistic important meaning to its management in the account receivable. It analysed and explained many aspects of the enterprises account receivable such as current situation of management, goal , credit policy and policy of collecting account . The suggestion on management of the account receivable of enterprises has been put forward.