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企业应收账款作为一种赊销而来的企业资产,是企业的主要流动资金。如今,因为我国对管理和应收账款方面没有完善的方法理念,导致很多公司企业出现一些问题,收到经营和生存的挑战。所以,针对应收账款的管理应该建立一套完善的方案,通过严格的制度来加强企业的应收账款管理。本文开始介绍了应收账款的功能,和应收账款管理方面存在的一些不足之处,并相应的提出一些能够严格管理企业应收账款的建议和方法。
Enterprise accounts receivable as a credit from the corporate assets, the company’s main liquidity. Nowadays, because our country does not have sound methods and concepts in management and accounts receivable, many enterprises and enterprises have some problems and they face challenges of operation and survival. Therefore, the management of receivables should establish a sound program, through strict system to strengthen the management of accounts receivable. This article begins with the introduction of the function of accounts receivable, and some deficiencies in the management of accounts receivable, and put forward some suggestions and methods to strictly manage the receivables of enterprises.