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应收账款是指企业因销售商品、产品或提供劳务等原因,应向购货客户或接受劳务的客户收取的款项或代垫的运杂费等。其流动性的快慢直接影响企业的资金周转速度和经营业绩。随着我国市场经济的发展,企业为了生存和发展,通过赊销等方式吸引顾客,以扩大产品的销量和市场份额,导致企业产生大量应收账款。企业应收账过多,时间过长或坏账比例过高,轻者造成企业资金紧缺,经营陷入困境,重者导致企业破产。因此,企业如何加强应收账款的有效管理,保障资金安全,
Accounts Receivable refers to the amount of money that the company should collect from customers who purchase goods or receive services, or the fees for transportation and miscellaneous expenses, etc., due to reasons such as the sale of goods, products, or labor services. The speed of liquidity directly affects the capital turnover rate and operating performance of the company. With the development of the market economy in our country, enterprises are trying to attract customers by means of credit sales in order to survive and develop, in order to expand the sales volume and market share of products, resulting in a large amount of accounts receivable. Enterprises have too many accounts receivable, excessively long time or high proportion of bad debts. The light causes the shortage of funds for the company, the business is in trouble, and the worst causes the bankruptcy of the company. Therefore, how can companies strengthen the effective management of accounts receivable and ensure the safety of funds?