试析企业经营应关注应收账款的影响

An Analysis of the Impact of Accounts Receivable in Enterprise Management

赊销作为一种结算方式,己被企业广泛采用。为促进销售、扩大市场份额是企业选择赊销的重要原因,应收账款是企业拥有的一项很常见并且十分重要的资产账目,其管理是否得当直接影响着企业的利益。本文通过应收账款成因分折,以企业的经营风险得到全面规避为目的,探讨应收账款对企业经营的消极影响,提出加强应收账款管理中管理人员如何确保企业能够持续地运作和经营下去的应对措施。

As a settlement method,credit sale has been widely adopted by enterprises.In order to promote sales and expand market share,accounts receivable is a very common and important asset account owned by enterprises,and its management directly affects the interests of enterprises.In this paper,by dividing the causes of accounts receivable and aiming at avoiding the business risks in an all-round way,the negative impact of accounts receivable on business operation is discussed,and the countermeasures to strengthen the management of accounts receivable to ensure the sustainable operation and operation of enterprises are put forward.