工业企业应收账款管理研究

应收账款的存在,在给企业带来利益的同时,也为企业带来了一定的风险和问题。这些问题成为企业发展的阻碍,已经逐渐引起了管理者的重视。为保证应收账款的质量,促进资金循环,对应收账款的管理已成为每个企业的必修课。而工业企业在我国企业中具有一定代表性,因此本文对应收账款的现状,以及存在的问题进行讨论和研究,借鉴中外对应收账款研究文献进行探究,整理出工业企业在应收账款管理过程中存在的主要问题,从而提出相应的应收账款管理对策以及解决措施,以降低企业承担的风险,促进资金周转。

Study on Accounts Receivable Management of Industrial Enterprise

The accounts receivable not only brings benefits, but also brings certain risks and problems for en-terprises.These problems have become an obstacle to the development of enterprises and have gradually attrac-ted the attention of managers.In order to ensure the quality of accounts receivable and promote the circulation of funds, the management of accounts receivable has become a required course for every enterprise.Since the industrial enterprises has certain representativeness in the enterprises of our country, the present status of the account receivable and the existing problems are discussed.Referring to the research literature of accounts re-ceivable at home and abroad, major problems in the management of the accounts receivable are sorted out for industrial companies, and corresponding countermeasures and solutions of accounts receivable management are put forward in order to reduce the risk of corporate and promote the capital turnover.