浅谈煤炭企业应收款项的管理

Talking about Receivable Account Management of Coal Enterprise

应收款项的管理是当前煤炭企业财务管理的重要内容,应收款项管理应从加强应收款项的核算管理、销售合同审查和监督管理、建立健全应收款项催收和清欠制度、应收款项清查制度四方面着手。

Receivable account management, which is an important content of the financial management of the coal enterprise at present, should be carried out from four aspects of strengthening the management of receivable account calculation, the management of marketing contract audit and supervision, the establishment and perfection of payment pushing and debt paying off system for receivable account, and the establishment and perfection of checking system for receivable account.