试论应收账款的管理

Discussion on management of accounts receivable

应收账款与其他结算方式相比有着无法比拟的优势,但是,由于企业缺乏有效的控制与良好的社会经济信用环境,加大了企业的经营风险。因此,必须制定信用政策与管理制度、改进经济信用环境的建设等,使应收账款这种结算方式得以发挥积极的作用。

Compared with other methods of payment, accounts receivable has overwhelming advantages. Lacking of effective control systems and social credit environment leads to higher operating risks. Therefore, we must work out credit policy and management systems and improve the construction, of economic credit environment so that accounts receivable works actively .