浅谈企业应收账款管理存在的问题与对策

在市场经济迅猛发展的今天,市场竞争日益激烈。企业为了扩大产品销售规模,增强企业竞争力,通常采取赊销和分期付款等方式招揽顾客,从而形成应收账款。目前,企业间相互拖欠货款现象严重,应收账款不能及时收回,导致企业资金周转困难。文章针对企业应收账款管理存在的一些问题,提出解决对策,同时,借鉴西方管理模式,提出应收账款的新思路——保理业务。

Discussion on the Problems and Countermeasures of Receivable Accounts Management in the Enterprise

With nowadays rapid development of the market economy,market competition is increasingly severe.In order to expand the sales scale and enhance the competitiveness,enterprises usually take the means of credit or hire purchase to attract customers,and thus create receivable accounts.Currently,payment arrears among enterprises are serious,and receivable accounts can not recover in time,which causes cash flow problems.According to some problems existing in receivable accounts management of the enterprise,the ar...