浅谈应收账款的管理

应收账款是企业流动资产的重要组成部分,其流动性强弱直接影响企业的资金周转和经营业绩。在应收账款在资产总额中所占比例日益扩大的情况下,如何管好、用好和盘活应收账款,加强资金安全,提高资金使用效率,防范经营风险等具有重要的意义。本文就应收账款的成因进行分析,并提出相应的管理对策。

Talking about the Management of Account Receivable

Account receivable is an important part of state expenditure of current assets,, the strong or infirmness of liquidity has a direct affection on cash flow and working of performance of enterprise. With the rate of account receivable has raising in the cash, how to manage and use the account receivable, enforce the safety of cash, raise the efficiency and avoid the risk of working, which has an important place. The article analyzes the cause of account receivable and pose relational polices.