信用赊销引发的应收账款的管理与控制

信用是现代市场经济正常运行的且不可缺少的基本条件,而信用赊销是以信用为基石,与现金交易相对的一种交易方式,此种交易方式已在各行业中广泛应用。但由于我国市场经济秩序的不完善以及传统企业管理方式的落后,企业间交易呈现出一种严重信用失控的局面,而信用的失控也就引发了应收账款管理的紊乱。要健全应收账款的管理和控制必须从前提、制度、措施等3个方面入手,多管齐下,企业的应收账款管理才能真正进入一个良性循环的轨道。

Managementand dominationof account receivable evokedby account sale

Credit is a necessary and indispensableprerequisite in the operating system of modernmarket economy,account sale is a new transaction way based on credit and opposite to cash sale,nowdaysit is widely used in every field of society.However,owing to imperfect order of market economyand the backwardmanagementof traditional enterprises,the transaction betweenenterprises is showinga tendencyof out of-con-trol.Moreover,it lead to chaos of the reception fund management.With a view to strengthen the managementand dominationof account and cash collecting,great efforts should be taken to deal with prerequisites,systems and measuresproperly in all-round aspects.Only in this way can the managementof reception fund be brought into a posi-tive circulation course.