收债权是企业流动资产的重要组成部分。在市场经济体制下,大部分企业为了扩大市场销售、提高市场占有率,更多地采用了赊销这种比较灵活的营销方式,从而使自身的应收债权在流动资产总额中所占的比重越来越大。如何加强债权管理、避免坏账损失也就成了企业财务管理的重要课题。笔者在企业从事会计、内部审计多年,从债权管理方面谈一下自己的心得,以期对广大财务工作者、企业管理当局有所裨益。 The debt collection is an important part of the company’s liquid assets. Under the market economy system, in order to expand market sales and increase market share, most enterprises have adopted more flexible marketing methods such as credit sales, so that the proportion of their claims receivable in the total current assets is higher The bigger it is. How to strengthen the management of creditor’s rights and avoid the loss of bad debts has also become an important issue of the enterprise’s financial management. The author engaged in accounting in enterprises, internal audit for many years, from creditor’s rights management talk about their own experiences, in the hope of the majority of financial workers, business management benefits.