摘要
应收帐款的管理对于一个企业来说是至关重要的,它管理的有效与否直接影响着企业的资金流动和收益实现,只有对应收账款采取科学的管理才能实现赊销目标,也使企业保持良好的财务状况。目前,我国企业应收账款管理状况不容乐观,有许多企业未对应收账款采取有效控制,导致企业的资金紧张,甚至陷入财务危机。随着经济的不断发展,企业安全持续的发展显得尤为重要,因此,加强应收账款管理刻不容缓。本文主要探讨了企业应收帐款风险的成因、管理不好给企业带来的有关问题,并就如何加强应收帐款管理进行了一些探讨。
The account receivable management in enterprise is very important. Whether it is effective or not is affecting enterprise＇s resource flow and the income realization directly. Sale goals can be achieved only by adopting the scientific management to the receivable account, and make the enterprise to maintain good financial condition. At present, the condition of enterprise＇s receivable account management in our country is very worse, some enterprises have not adopted the active control to the account receivable, which causes enterprise be short of funds, even fall into the financial crisis. With the increasing economic development, the sustainable development of enterprise is important, therefore, the enhancement to the receivable account management is urgent. This article has mainly discussed the origin of enterprise＇s receivable account risk, the related question of bad management which brings to the enterprise, and how to strengthen the receivable account management.
出处
《陇东学院学报》
2009年第3期63-66,70,共5页
Journal of Longdong University
关键词
应收账款
成因
弊端
管理措施
receivable account
origin
malpractice
management measures
