我国上市公司应收账款管理的探讨

A Probe into the Management of Accounts Receivable in the Listed Companies in China

企业在竞争中要保持竞争力,而不被淘汰,除了不断地开发新产品、提高产品质量、开拓新市场外,还要制定和采取好的销售政策。应收账款政策作为吸引客户、扩大销售的一种手段,被越来越多的企业所采用。在市场疲软的情况下,应收账款方式的销售发挥积极的作用,一方面能增加企业的销售量,增加企业的收入利润,减少库存等,但另一方面也给企业带来风险和损失。现从加强我国上市公司应收账款管理的必要性入手,结合我国上市公司应收账款管理的现状及成因,研究企业应如何加强收账款管理,从而降低应收账款的风险。

In order to keep their competitive forces and not to be eliminated,companies have to develop new products,improve product quality,and expand new markets continuously.Besides,they have to work out and adopt good policies for sale.As a method to attract customers and facilitate the extension of sales,the policy of accounts receivable has become more and more popular among enterprises.When the market is weak,sales of accounts receivable should play a positive role.In this way,it can increase the quantities of sale and profit,reduce the stock.Yet,it can also bring risks and loses to enterprises.The present paper starts with a description of the necessity of accounts receivable,then studies how to enhance the management of accounts receivable based on the present situation about and causative factors for the management in this area,with the purpose of lowering the risk for it.