应收账款管理是企业财务管理的重要内容。赊销业务使企业应收账款增加,尤其是对融资困难的国有小企业影响较大,流动资金不足使正常的生产经营受到影响。因此,转变经营理念,增加产品的科技含量,建立客户资信档案,实行销售回款责任终身制,强化财务监督,完善目标考核制度,便成为了国有小企业应收账款管理的主要措施。 Accounts receivable management is an important part of corporate financial management. The credit business increased the accounts receivable of the enterprises, especially the state-owned small enterprises with financing difficulties, and the lack of liquidity made the normal production and operation affected. Therefore, changing the business philosophy, increasing the scientific and technological content of products, establishing customer credit files, implementing lifelong system of accountability for sales repayments, strengthening financial supervision and improving the target assessment system have become the major measures for the management of receivables of state-owned small enterprises.