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应收账款是企业发展中,一项非常关键的资产,它的有效运行与企业整体生产的资金流动、利润增长等息息相关。安全、科学地控制和管理应收账款,有利于企业在逐渐激烈的经济竞争市场中,提高竞争力和实现良好的经济效益。因此,企业就要重视应收账款的控制和管理。本文将分析目前企业应收账款的现状,在此基础上,提出强化应收账款控制和管理的有效途径。
Accounts receivable is a very important asset in the development of an enterprise. Its effective operation is closely related to the capital flow and profit growth of the company’s overall production. Safe and scientific control and management of accounts receivable is conducive to enterprises in the increasingly fierce economic competition market, improve competitiveness and achieve good economic benefits. Therefore, companies must pay attention to the control and management of accounts receivable. This article will analyze the current status of corporate accounts receivable, and on this basis, propose an effective way to strengthen the control and management of accounts receivable.