浅谈商贸公司应收账款的管控策略

应收账款是商贸公司常用的商业信用形式之一。应收账款居高不下势必危及商贸企业的生存。之所以会产生这一现象,主要源于市场竞争激烈化、企业清理欠款工作力度不佳以及依法解决债务纠纷的意识薄弱。为销除应收账款的过度积欠,商贸企业有必要建立客户资信台账,评定客户资信等级,合理调整其积欠额度。与此同时,应建立应收账款内部控制制度,明确权限责任,力保资金的安全回收。

A Brief Discussion on Account Receivable Control Strategy of Trading Companies

Account receivable is one of the most common trade credit forms used by trading companies. High account receivable will certainly have negative impact on a company＇s survival. The cause for this phenomenon is mainly due to the fierce market competition, not enough efforts in trading companies＇ arrear clearing work and weak awareness of law in settling debt disputes. To settle the account receivable in excessive arrear, trading companies should establish a customers＇ credit standing book, set customers＇ credit ratings and adjust their credit limit reasonably. At the same time, trading companies should also establish an account receivable intemal control system, define rights and duties clearly so as to help get money back safely.