论文部分内容阅读
随着我国经济的快速发展,企业之间的竞争越来越激烈,为了在激烈的竞争中占有一席之地,不少企业不得不无奈的选择了赊销这种方式来销售商品,因此,应收账款的管理就显得至关重要,赊销是把双刃剑,一方面它提高了企业的竞争力,增加了企业的利润,从另一个方面来说,应收账款的增加对企业来说有可能会导致可供支配的现金流不足,资金链断裂,这对企业来说危害很大,因此,加强企业的应收账款管理对企业来说是不容忽视的问题,本文将重点分析企业在应收账款管理上的一些问题所在,并提出合理化的建议。
With the rapid economic development in our country, the competition among enterprises is getting fiercer and fiercer. In order to occupy a place in the fierce competition, many enterprises have no alternative but to choose the way of credit to sell goods. Therefore, the accounts receivable Of the management is crucial, credit is a double-edged sword, on the one hand it improves the competitiveness of enterprises and increase their profits, on the other hand, the increase of accounts receivable is possible for the business Will lead to the lack of cash flow available for control, the funding chain is broken, which is very harmful to the enterprise, therefore, to strengthen the management of accounts receivable for enterprises can not be ignored, this article will focus on enterprises should be Some problems in the management of accounts receivable, and put forward rational proposals.