浅谈企业应收账款管理的问题

On the Management of Enterprise Accounts Receivable

市场经济的快速发展,商业信用交易方式的实施,创新性战略的不断推进,使得各企业之间的竞争日趋激烈。而赊销作为企业中比较常见的一种交易方式,在扩大市场分额的同时,对企业也带来一些弊端,回收资金大幅减少,应收账款持续增加。应收账款是企业中紧要的流动资产之一,其利益直接影响企业的财务状况和运营实力。从应收账款的定义着手,剖析了企业应收账款管理所面临的问题,进一步探讨了解决应收账款管理问题的措施,使之形成全面有效的内部控制体系,使我国企业应收账款管理制度更加规范化,坏账损失的发生能够有效地降到最低,应收账款的回收效率能够得到保证,降低企业的经营风险,企业在市场当中的地位得以提升。

Rapid development of market economy,implementation of innovative strategies to promote the continuous commercial credit transactions,making competition among companies is intensifying.As a relatively common transaction method in the enterprise,selling credit has increased the market share while also causing some drawbacks to the company.Recycling funds have been greatly reduced,and accounts receivable have continued to increase.Accounts receivable is one of the important current assets in an enterprise.Its quality directly affects the financial status and operating capabilities of the company.This article starts from the definition of accounts receivable,analyzes the problems existing in the management of accounts receivable,and further discusses the measures for managing accounts receivable,which is conducive to the formation of a comprehensive and effective internal management system,so that China's corporate accounts receivable The money management system is more standardized,effectively reducing or avoiding the occurrence of bad debt losses,ensuring the collection efficiency of accounts receivable,reducing the business risk of the company,and enhancing the status of the company in the market.