浅议企业应收账款的管理

Genaral Discussion about Administration of Receivable Acount of Enterprises

从建立、健全内部控制制度 ,加强对客户的信用状况调查和分析 ,加强会计核算和审计监督工作 ,制定合理的收款政策等五个方面 ,对企业应收账款的管理提出了一些具体措施。

This article proposes some physical measures for the admistrution of the receivable account for enterprises from the following five aspects:to establish sound internal control system,strengthen investigation and analysis of the customers reditability,strengthen work for accounting check and audit supervision,and formulate reasonable policy of receipt.It has some actual and operational meanings in reducing the risk and cost of the receivable account.