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应收账款是各种企业拥有的一项很常见且非常重要的资产,它的安全与否直接影响着企业的可用资源、损益情况、现金流量。从企业内部管理出发,对企业应收账款管理中存在的问题作了剖析,提出了“要加强企业应收账款的管理,必须提高产品竞争力,注重客户资信调查和加强企业内部控制力度”的观点,并对建立企业信用信息管理体系提出了自己的看法。
Accounts receivable is a very common and very important asset owned by a variety of businesses. Its security directly affects the available resources, profit and loss, and cash flow of the business. Starting from the internal management of the enterprise, this paper analyzes the problems existing in the management of accounts receivable and puts forward the following suggestions: To strengthen the management of accounts receivable, we must enhance the competitiveness of products, pay attention to customer credit investigation and strengthen internal control Strength "point of view, and set up a corporate credit information management system put forward their own views.