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在市场经济的大环境中,企业为了扩大产品销路,提高产品销售收入,或多或少,都有一定的商品赊销,商品赊销也就形成了应收账款,这增加了企业经营的风险,降低了企业信用,影响了企业形象。因此,企业必须采取切实可行的措施,制定合理有效的管理方法,以保证应收账款的合理占用水平和收款安全,尽可能减少坏账损失,降低企业经营风险。本文首先通过对应收账款风险管理模式以及应收账款管理现状进行分析,然后从内外部因素两个角度找出形成应收账款的原因,最后提出完善应收账款管理体系的方案。
In a market economy environment, enterprises in order to expand product sales, increase product sales revenue, more or less, have a certain amount of credit, merchandise credit also formed a receivable, which increases the risk of business operations, Reduce the corporate credit, affecting the corporate image. Therefore, enterprises must take practical measures to formulate reasonable and effective management methods to ensure the reasonable occupancy of accounts receivable and collection security, minimize losses of bad debts and reduce business risk. This article first analyzes the risk management mode of accounts receivable and the status quo of accounts receivable management, and then finds out the reasons for the formation of accounts receivable from two perspectives of internal and external factors. At last, it puts forward the proposal of perfecting accounts receivable management system.