应收账款管理现状及存在问题对策研究

Research on the current situation and countermeasures of accounts receivable management

在现代企业管理中,加强应收账款管理,对加快货款回收和防范财务风险具有重要意义.文章首先从销售内控的风险管理、客户管理及回款三个角度,对应收账款管理出现的问题进行了分析.再以销售流程为主线,从事前预防、事中监督及事后跟踪的三个方面,提出了规范化管理建议.

In current enterprise management,strengthening accounts receivable management is of great significance for accelerating payment recovery and preventing financial risks.The article first analyzes the problems that arise in accounts receivable management from three perspectives:risk management,customer management,and payment collection in sales internal control.Taking the sales process as the main line,suggestions for standardized management were proposed in three aspects:pre prevention,in-process supervision,and post tracking.