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赊销是商品经济的必然产物。赊销使企业形成了一定的应收账款,增加了企业的经营风险。如何对应收账款进行系统而有效的控制和管理是一个迫切需要解决的现实问题。 一个完整的赊销过程,大致包括以下几个阶段:(1)考察已有的债权规模,决定是否应赊销或继续赊销;(2)赊销总额;(3)赊销对象;(4)为保证债权安全应采取的措施;(5)清理债权。我们应对这五个阶段严加控制。根据它们的内在联系,可以把对前三个阶段的控制称之为“事前控制”;把对第四阶段的控制称之为“事中控制”;把对第五阶段的控制称之为“事后控制”。把三方面的控
Credit is the inevitable product of the commodity economy. Credit sales to a certain amount of accounts receivable, an increase of business risk. How to control and manage receivables systematically and effectively is an urgent problem to be solved. A complete credit process, generally includes the following stages: (1) to examine the scale of the existing claims, decide whether to credit or continue to credit; (2) the total amount of credit; (3) the object of credit; (4) to ensure the security of claims Measures to be taken; (5) Liquidation of claims. We should exercise strict control over these five stages. According to their internal relations, the control of the first three phases can be called “ex ante control”; the control of the fourth phase can be called “control of events”; the control of the fifth phase can be called “ Post-control. ” Control of the three areas