应收账款管理中存在的问题及对策

The problems and the strategies in the management of the accounts receivable

应收账款是企业的一项资产。在现实当中,由于企业领导的不重视,对应收账款的管理尚存在许多问题,严重影响到企业的正常经营。所以企业要加强应收账款的管理,对应收账款进行全程管理,包括事前的预测、事中的监控,事后的跟踪。同时要建立完善的内部控制制度,只有这样才能使应收账款保持较低的合理水平,防止呆账、坏账的产生。

The accounts receivable is a property of the business enterprise.In the actuality,because the business enterprise leadership does not value the accounts receivable,there are still many problems to the management of the accounts receivable,which affect the normal management of the business enterprise seriously.So the business enterprise wants to strengthen the management of the accounts receivable,carrying on the whole distance management to the accounts receivable,including the estimation before the event,the supervision in the event and the track after the event.And they need to build up the perfect inner-part control system.Only then,they can make the accounts receivable keep the lower and reasonable level thus,prevent from the foolish accounts and the bad accounts.