关于企业应收账款回款难及其对策的探讨

On Returns to the Funds About the Enterprise Account Receivable Being Difficult and Countermeasures Being Discussed

当前,在市场经济迅猛发展的形势下,市场竞争日益激烈,企业为了自我生存和发展,千方百计地开展促销活动,扩大自己产品的销售规模和市场的占有份额。其中,赊销作为企业促销产品的重要手段之一,已越来越被广大企业的领导们所采用,对企业产品的销售工作起到一定的促进作用。但是,赊销也使企业的应收账款金额迅速庞大,加上企业间相互拖欠货款的现象日益严重,使企业应收账款金额增长更快,坏账损失也日益增多,给企业的正常生产经营活动造成严重影响,严重制约了企业的正常生产和发展。如何有效地控制应收账款的增长,已成为企业管理和生死存亡的重要议题。

At present, in the situation of the rapid development of the market economy in the increasingly competitive market, companies carry out any possible way to survive and develop, including promotion activities, expanding its product sales and market share. The credit business as an important means for marketing products, has been a growing method used by majority of the business leaders, and played an important role in the promotion. However, credit businesses also enlarge a huge amount of accounts receivable, together with the phenomenon of payment arrears among enterprises growing. With the faster growth in the amount of corporate accounts receivable, bad debt losses are increasing to affect normal business activities, have seriously hampered the normal production and business development. How to effectively control the growth of accounts receivable, and enterprise management have become important problems.