软件企业应收账款管理的对策

Countermeasures for the Management of Account Receivable in Software Companies

我国软件企业应收账款的现状堪忧,对企业造成了巨大负担。软件企业产生应收账款的成因包括以赊销为普遍竞争手段、内控管理不到位、会计基础工作不规范、客户需求表达不准确等。软件企业应收账款的解决有待于客户信用管理的强化、业务培训力度的增强以及应收账款管理制度和内控管理制度的建立健全。

The present status of the account receivable in China＇s soware companies is not optimistic, causing great burden on the companies. The cause of the generation of account receivable in software companies lies in that credit sale is often used as a way of competition, the internal management is not in place, the basic accounting work is not standard, customers＇ expression of their needs is not explicit, etc. To solve these problems, the software companies should strengthen the management of customers＇ credit, put more efforts in business training and establish as well as perfect the account receivable management system and internal management system.