浅析企业应收账款的管理

Analysis of Management of Account receivable

应收账款是企业在经营过程中发生的一项债权,也是买方接受卖方提供的一种短期信用。应收账款是企业的血液,企业能否有效地控制好应收账款,不仅直接决定了流动资金的周转水平和最终的经营利润,而且还直接影响到销售业绩和市场竞争力的获得。正因为这样,许多企业因过多的应收账款难以收回而陷入困境,制约了企业的活力,严重阻碍了企业的发展,而这些问题解决的关键在于应收账款监督控制的好坏。

Account receivable is one of creditor's rights that took place in the course of management,and a kind of short-term credit of purchaser accepted from the supplier.The account receivable is the blood of enterprises.Supervision and control of the account receivable determines the turnover level of the work capital and the final management profit directly and also influences the market share and market competition.Therefore,a lot of enterprises run into the predicament because of the low collection rate that hampers enterprise's development seriously.So,the supervision and control of the account receivable is very important for the financial management.