浅析应收账款管理问题及对策

Analysis of the accounts receivable management problems and Countermeasures

应收账款是激烈的市场竞争环境下因赊销和收款与销售有时间差而产生的付款方式。企业加强应收账款管理,可以降低呆账坏账风险,提高流动资金的使用效率和周转率,使企业获得稳定持续的发展。因此,主要从财务管理和企业持续发展管理的角度分析应收账款问题的赊购方原因,并针对这些原因追溯赊销方各部门应尽的职责,从而给出解决应收账款管理问题的对策。

The account receivable is the fierce competition in the market environment for credit and collection and sales have the time difference caused by way of payment. Enterprises to strengthen the management of accounts receivable, can reduce the bad debts risk, improve the liquidity of efficiency and turnover,causes the enterprise to obtain the development of stable. Therefore,mainly from the financial management and the sustainable development of enterprise management point of view of the problem of accounts receivable credit reason, and for these reasons back credit departments duties, thus solving the countermeasure that the account receivable management problems.