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在经济不断下行的环境下,如何破解企业资金运转困局,及时有效地收回欠款,是企业运营发展的重要课题。对企业应收账款科学有效的管理,不仅仅是减少呆账、坏账的有效方法,更是平衡企业利润与风险,增加资本回报率的重要手段。本文立足于企业应收账款存在的原因,结合应收账款管理的现状,提出企业应收账款处理的具体对策,以此提高企业的可持续健康发展。
In an environment of continuous economic downturn, it is an important issue for enterprises to develop operations that how to solve the dilemma of running a company’s capital and recover their arrears effectively and in time. Scientific and effective management of corporate accounts receivable is not only an effective way to reduce bad debts and bad debts, but also an important measure to balance corporate profits and risks and increase the rate of return on capital. Based on the reasons for the existence of corporate accounts receivable, combined with the status quo of accounts receivable management, this article puts forward specific measures to deal with corporate accounts receivable, in order to improve the sustainable and healthy development of enterprises.