摘要
从财务角度来说,企业的应收账款是企业流动资产的一部分,其产生原因是因为在销售或者其它业务中采用了授信销售政策。而会计强调谨慎性原则,在应收账款实收入账以前它都存在着很大的风险,而在当前违约频发,市场风险不断加大的背景之下,加强企业应收账款管理也就有了越来越重要的作用,本文据当前应收账款管理中存在的问题提出相关的优化措施,以其帮助企业实现可持续发展目标。
from the financial point of view, the receivables of enterprises are part of the current assets of enterprises, which is caused by the adoption of credit granting sales policy in sales or other businesses. And emphasize the principle of caution accounting, accounts receivable paid-in booked before it there are a lot of risk, and in the current default frequency, market risk under the background of increasing, strengthen enterprise accounts receivable management also had more and more important role, in this paper, according to the problems existing in the current accounts receivable management related optimization measures are put forward, with its help enterprises to achieve sustainable development goals.
出处
《经贸实践》
2018年第16期174-174,176,共2页
Economic Practice
关键词
应收账款
问题
优化措施
accounts receivable
Problem
Optimization measures
