企业应收账款管理问题的再探讨

Another Discussion of the Problem of Accounts Receivable Management

应收账款是商业信用的产物,是企业拥有的经过一定期间才能兑现的债权,企业的风险很多是因为销货后客户不能及时收回货款而造成的,因此,应收帐款管理一直是企业正常生产经营的"老大难"问题。将试图从新的视角对应收账款管理的症结进行原因分析,提出加强应收账款管理的对策及措施。

The account receivable is a result of commercial credit, and it is also a claim that companies own to honor after a certain period. The risk of the enterprises rises by. Mostly, they can not receive the money in time after they have sold the products. Therefore, the management of accounts receivable has been a ＂persistent＂ prob- lem of the operation of companies. In this paper, we will try to discuss about the reason of the problem in the ac- counts receivable in management on a new perspective to strengthen the account receivable.