企业应收账款管理过程中存在的问题及其对策

Problems and Countermeasures in the Process of Business Receivables Management

对应收账款管理的好坏直接影响企业营运资金的周转和经济效益,在分析应收账款成因和弊端的基础上,从宏观和微观两个方面提出了加强应收账款管理的一些措施。

The management of receivables has direct influence on fund turnover and profits.Based on the analysis of receivables formation and its disadvantages,the paper proposes strategies to reinforce receivables management from macroscopic and microscopic views.