浅谈我国企业产生应收账款的成因与对策

On Causes and Countermeasures of the Problems of Accounts Receivable Appearing in China's Corporations

企业经营活动中出现的应收账款问题导致一部分企业资金周转速度减慢、出现收不回来的坏账,给企业的资金正常流通增添了障碍,束缚了企业健康有序的发展。应收账款的管理对于一个企业来说是至关重要的,文章主要分析了企业应收账款产生的原因,并就如何处理应收账款问题提出了建议。

The problems of the accounts receivable appearing in the activities of corporation management,lead to the lower financial turnover or even dead accounts in several corporations.They have cumbered the financial circulation of the corporations and are harmful to the healthy and orderly development of them.It is vital for the corporations to supervise the accounts receivable.This article mainly deals with the reason why the problems of the accounts receivable occur and makes some suggestions to deal with the very problem.