浅谈企业应收账款如何有效管控

How to Effectively Control the Accounts Receivable of Enterprises

随着我国经济的发展,企业的销售业务使应收账款的产生成为了必然。企业的经营活动和资金的稳固性都直接受到应收账款的制约,而企业的经营风险也与应收账款成正比,即企业的应收账款越多,企业的经营风险越大。本文重点讨论了做好应收账款管理的重要性以及应收账款有效管控的方法,希望能够对其它企业应收账款管理起到借鉴作用。

With the development of China's economy,the sales business of enterprises makes the emergence of accounts receivable inevitable.The business activities and the stability of funds are directly restricted by the accounts receivable,and the business risk of the enterprise is also proportional to the receivables,that is,the more the receivables of the enterprise,the greater the business risk of the enterprise.This paper focuses on the importance of good account receivable management and the effective control methods of accounts receivable,hoping to play a reference role in other enterprises'accounts receivable management.