强化应收账款管理 降低企业财务风险

Strengthen Management of Accounts Receivable Reduce Financial Risk of Enterprises

企业在经济活动中,不可避免地采用赊销方式,随着赊销方式的采用,导致应收账款增加。应收账款是直接影响企业营运资金的周转和经济效益的关键因素。因而在竞争激烈的市场经济中,正确运用赊销,加强对客户的信用管理,建立应收账款的防范机制,对应收账款的发生进行监控、跟踪服务和反馈分析,并由内部审计部门进行监督管理,积极催收货款在企业财务管理中显得尤为重要。对企业强化应收账款管理,降低企业财务风险进行了探讨。

Enterprises in economic activities uses credit means inevitably, with application of the credit way, leads to the accounts receivable increase. Accounts receivable is keg factor of direct impact on business operations and economic benefits. Therefore, in the competitive market economy, the correct application of credit, strengthen customer credit management, the establishment of precaution mechanism of receivable, monitors, tracks service and feedback analysis to occur receivables. It is particular important that conducted by the internal audit department management, and actively in the collection of money in the financial management of enterprises. Discusses that strengthen the accounts receivable management and reduce financial risk of enterprises.