对加强应收账款管理的再思考

The Second Thought to the Reinforcement Management of Receivable Accounts

在实践中获取真知,以此寻求对应收账款加强管理的几点警示与办法,本文论述了应收账款在生产经营活动中的积极作用和负面效应。在理论与实践相结合的基础上,提出了用独到的几个量化指标对应收账款进行有效的管理,从而使企业在多变的市场经济环境中能健康持续快速发展。

Obtaining real knowledge in the practice, thereby seeking the warning and measures to enhance receivable accounts management. This paper discusses the receivables positive roles and negative effects in the production and business activities. Based on a combination of theory and practice, the author comes up with the idea to use several unique quantitative indicators to manage effectively receivable accounts, consequently enterprises in volatile economic environment can be sustainable, rapid and healthy development.