地方企业应收账款的监督管理

地方企业是地方经济的发展支柱，而地方企业应收账款的监督管理在企业自身的发展中起着重要作用。随着市场经济的发展及商业信用的推行，企业应收账款数额明显增多，应收账款的管理已经成为企业经营活动中日益重要的工作。建立一套科学的信用管理制度。加强对应收账款的管理已势在必行。文章从应收账款防范机制的建立和逾期债权的处理2方面入手，对地方应收账款的监督管理进行了讨论。

Supervision and Management of Due Debt of Local Enterprises

Local enterprises represent a pillar of the local economy while the supervision and management of the due debt is of great significant of the development of the business itself. As the market economy continues to develop and the business credit become popular, due debt of businesses is on the increase, so supervision and management of due debt of local enterprises have become part of the fabric of the daily operation. The time is now to establish scientific management portfolio and strengthen the management. The article, starting from the setting up of a prevention system and overdue debt, discusses supervision and management of due debt of local enterprises.