试论应收账款的管理

On the Management of Accounts Receivable

应收账款是单位一项重要的流动资产,如何对应收账款进行有效的控制,不仅关系到单位的营运资金,更关系到单位的经济效益.笔者首先论述了对应收账款的基本认识,在对应收账款特性认识的基础上,分析了应收账款形成的各种原因,并对形成原因进行了总结和分类,针对应收账款的形成原因,提出了如何加强单位应收账款管理的一些思考与对策.参5.

Accounts receivable is an important current asset of business enterprise. How to realize effective control with accounts receivable, not only relate to the working capital of business enterprise, but also relate to the economic performance of business enterprise. This paper first discussed the basic understanding of the accounts receivable. It analyzed various reasons of the accounts receivable formation on the basis of the characteristic, summarized and categorized the formation reasons. At last, this paper put forward some considerations and countermeasures for strengthening business enterprise＇s accounts receivable management. 5refs.