目前,有些企业应收、应付款(主要是指“应收销货款”、“应付购货款”)的管理比较混乱。收付双方帐目不清,双方余额不相符。甚至是一方有帐,而另一方则无帐可查,造成长期拖欠。这不仅给会计核算带来困难,也给企业、国家造成不应有的损失。因此,企业应加强度收、应付款的管理,以加速资金周转,提高资金的使用效果。 1、各企业都要遵守中国人民银行规定的结算纪 At present, some enterprises receivables, payables (mainly refers to “receivables ”, “” payment ") management more confusing. Both accounts receivable and payment accounts are unclear, the balance of the two sides do not match. Even one party has an account and the other party has no account to check, resulting in long-term default. This not only brings difficulties to accounting, but also causes undue losses to enterprises and countries. Therefore, enterprises should step up the management of income and payables so as to speed up capital turnover and improve the use of funds. 1, all enterprises must comply with the settlement rules set by the People’s Bank of China