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浅谈如何加强中小企业应收账款管理

How to Strengthen Accounts Receivable Management of Small and Medium-sized Enterprises
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摘要 应收账款是中小企业财务管理的重要组成部分,应收账款管理主要就是解决应收账款回款的问题;应收账款回款快,对加快资金周转,提高资金利用率有重要作用,同时也有利于防范生产经营风险,维护企业利益,促进中小企业健康持续发展。 Accounts receivable is an important part of financial management of small and medium-sized enterprises. Accounts receivable management is mainly to solve the problem of accounts receivable repayment. Quick repayment of accounts receivable plays an important role in speeding up capital turnover and improving the utilization rate of funds. At the same time, it is also conducive to preventing production and operation risks, safeguarding the interests of enterprises and promoting the healthy and sustainable development of small and medium-sized enterprises.
作者 张蕊 ZHANG Rui(Tielin Garden Greening Engineering Co., Ltd of Taiyuan Jintai Group, Taiyuai 030013 China)
出处 《科技创新与生产力》 2019年第1期16-17,共2页 Sci-tech Innovation and Productivity
关键词 中小企业 财务管理 应收账款 small and medium-sized enterprises financial management accounts receivable
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