地勘单位应收账款形成原因及解决对策

On the Formation Reasons and Countermeasures of Accounts Receivable in Geological Exploration Units

地勘单位的应收账款是地勘单位的资产和债权,目前地勘单位在应收账款管理中尚存在着缺乏风险意识、缺乏严格的合同管理、领导不重视、内部制度不健全、财务部门责任心不强、考核机制不够健全等问题。解决这些问题,应采取如下对策:增强风险防范意识,强化对合同的管理,健全内部控制管理体系,严格财务管理,提高领导干部对债权的再认识。

The paper discusses some measures required for dealing with the problems relating to the management of accounts receivable,these include:becoming more aware of risk prevention;strengthening the management of the contract;improving the internal control management system;managing fi nancial affairs in a strict way;enhancing the re-understanding of claims of the leading cadres.