论加强应收账款管理与控制

商品与劳务的赊销、赊供已成为当代经济的一个基本特征，而商品、劳务赊销的结果，一方面扩大了企业产品的销路．增加了产品销售收入，提高企业竞争能力和经济效益，另一方面形成了一定的应收账款，增加了企业经营风险。随着这一销售方式的普遍运用，不少企业应收账款占总资产及流动资产的比重居高不下，严重影响了企业的资金周转。因此，企业必须采取切实可行的措施，制定合理有效的管理办法，做好应收账款的事先预防、事中监督和事后回收等管理工作，以保证应收账款合理占用水平和收款安全，尽可能减少坏账损失，降低企业经营风险。文章就当前企业应收账款管理存在的问题及应采取的措施谈谈己见。

On Improving the Management and Control of Accounts Receivable

Credit sale and deliver on credit of commodity and labour service have become the basic characters of modem economy. Credit sale of commodity and labour service expands the market of corporate products, increases the sales income, and improves the entevprise＇s competitive edge and economic benefits, when it produces certain accounts receivable and increases corporate operation risks as well. With its popularization, many enterprises＇ accounts receivable accounts for large percentage of their total assets and circulating real capitals, this seriously ＂affects the turnover of capitals. In this case, enterprises must take effective measures to make out feasible and reasonable management methods and do a good job in management, such as preventative measures, supervision and reclaims, as part of the efforts to ensure the reasonable accounting percentage of accounts receivable and safety collection, reduce the loss of uncollectible debts and reduce corporate operation risks. The article gives its own opinions about the problems in the management of accounts receivable and the related countermeasures.