企业应收账款及信用政策研究

Research on Enterprise Accounts Receivable and Credit Policy

企业的应收账款问题对企业而言极为重要,特别是应收账款将影响企业的资金链条健康程度,对企业的可持续发展有深远影响。因此,企业应该从应收账款及信用政策的科学性角度出发,完善企业的信用评估体系,同时,增强企业人员的信用管控意识,从而避免应收账款产生风险,保障企业的核心竞争力。

The problem of accounts receivable of enterprise is very important to the enterprise,especially accounts receivable will affect the health level of the capital chain of enterprise and have a far-reaching impact on the sustainable development of enterprise.Therefore,enterprise should improve its credit evaluation system from the scientific perspective of accounts receivable and credit policy,and at the same time,enhance the awareness of credit management and control of enterprise personnel,so as to avoid the occurrence of accounts receivable risks and ensure the core competitiveness of enterprise.