论企业的应收账款管理

流动资金紧缺和周转困难,已成为企业经济效益下降的主要原因之一,甚至是左右企业成败的关键所在。造成这种现状的原因是多方面的。其中,企业对应收账款缺乏有效管理使其数额过高,是主要的原因之一。因此,如何加强应收账款的管理,避免或减少损失的发生,保证企业经营活动的正常进行,提高企业的经济效益,是任何一个企业必须认真思考的问题。

On How to Manage Accounts Receivables

The lack weak and turnover of current assets are both key factors that influence the benefit of enterprises.There are many reasons for this phenomenon,one of which is the lack efficient management in Accounts receivables.Thus,it is quite necessary for every enterprise to consider how to manage accounts receivable,avoid or decrease losses,ensure its normal operation and improve benefit.