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笔者认为,要减少拖欠款,只靠事后清理还不行,还应该加强事前控制,做好预防工作。此,笔者提出以下五种“预防措施”: 1.建立结算风险基金。即对托收款、应收款、拖欠款的期末占用额,按照一定的销售利润率提取,冲减利润;待货款实际收回后再返作利润处理,迫使经营者既重视商品销售,又重视货款回笼。 2.积极推行以票据为主体的新结算方法。在具体运用中,要根据商品交易的特点和对方的资信状况进行选择,对有长期、固定购销关系的客户,选择何种方式结算由双方协商确定;对初次交易或信誉差的客户,要实行带汇票结算。
The author believes that to reduce arrears, it is not enough to rely on cleanup afterwards. It is also necessary to strengthen prior control and do a good job of prevention. Therefore, the author proposes the following five “preventive measures”: 1. Establish clearing risk funds. That is to say, the final occupancy of collections, accounts receivable, and arrearages is withdrawn at a certain sales profit rate to offset the profits; after the actual recovery of the purchase price, the profits are returned, forcing the operators to both pay attention to the sale of goods and to The payment was withdrawn. 2. Actively implement a new settlement method based on bills. In the specific application, it is necessary to choose according to the characteristics of the commodity transaction and the credit status of the other party. For customers with long-term, fixed purchase and sales relations, the choice of settlement shall be determined through negotiation between the two parties; for the customers with initial transactions or bad credit, it shall be implemented. Bill settlement.