摘要
针对当前企业应收账款占用大量资金的情况,主要从企业内部和外部两方面因素进行剖析,叙述了应收账款形成的原因,说明了应收账款如不能及时收回发生坏账,会对企业的收益和资金周转产生直接影响,是企业内部资金紧张的重要原因。同时,又着重探讨了加强应收账款的管理和控制所应采取的策略,以使企业应收账款的管理走上良性循环轨道,达到企业应收账款坏账余额大幅度减少的目标,从而提高企业的资金利用效率,维护企业的正常生产经营,促进企业顺利发展。
Based on the conditions in which a lot of receivables are occupied, the paper states the causes of accounts receivable, from the factors of outside and inside, interprets the direct effect on the enterprise's income and fund turnover when receivables can not be collected in time and become bad debts. It is the important reason for enterprise's fund scarcity, Therefore, the paper studies the strategies that strengthen the management and control of accounts receivable to help receivables management go into the better circle orbit, realize the aim of enterprise's bad debts deduction, and raise the funds-utilizing efficiency, maitain the normal operating activities to accelerate the enterprises' development.
出处
《辽宁工学院学报（社会科学版）》
2003年第6期15-16,80,共3页
Journal of Liaoning Institute of Technology（Social Science Edition)
