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随着社会主义市场经济改革的不断深化,我国大中型企业为了适应市场经济的发展,纷纷扩大自身销售,其中一个很重要的手段就是赊销,这一方面扩大了产品的销售规模,提高了产品的市场占有率,另一方面让企业产生了大量的应收账款,据有关部门统计,我国国有大中型企业的应收账款高达50%,远高于发达国家的20%。本文酒气分析了企业应收账款产生的原因,指出了加强企业应收账款管理的意义,并给出了加强国有大中型企业应收账款管理的措施。
With the continuous deepening of the socialist market economy reform, large and medium-sized enterprises in our country in order to adapt to the development of market economy, have to expand their own sales, one of the most important means is the sale of credit, which on the one hand expanded the sales of products, improve the product Market share, on the other hand, the enterprise has produced a large amount of accounts receivable. According to statistics of relevant departments, accounts receivable of state-owned large and medium-sized enterprises in China account for as much as 50% of the accounts receivable, much higher than 20% of the developed countries. This paper analyzes the causes of corporate accounts receivable, points out the significance of strengthening the management of corporate accounts receivable, and gives some measures to strengthen the management of receivables of state-owned large and medium-sized enterprises.