论应收账款的恶性膨胀

On Malignant Expansion of Accounts Receivable

企业应收账款恶性膨胀降低了资金使用率,虚增了经营成果,加速了现金流出,延长了营业周期,给投资者、企业、国家带来了巨大经济损失。要对购货单位进行信用评估,建立客户动态资源管理系统,建立完善的内部控制制度,实行内、外相结合的多层次的监督,建立应收账款台账管理制度、应收账款催收责任制度,避免企业应收账款出现恶性膨胀。

The receivable malignant expansion rate of enterprises decreased funding, virtually increased the operation results, accelerated cash outflows, prolonged the business cycle and brought huge economic losses to investors, enterprises and our gov- ernment. To avoid this, it is required to establish customer credit evaluation and dynamic resource management system, to estab- lish and perfect the internal control system, to carry out the multi-layer supervision, to establish accounts receivable collection and management system and responsible collecting system of accounts receivable.