摘要
随着我国经济持续发展和市场经济体制的完善,商品经济已经从卖方市场转向买方市场。买方市场的突出特点是大量的“信用销售”取代“货币销售”,企业的应收账款数额迅速增加。然而,我国的信用环境并没有跟上社会经济的发展,导致企业陷入“不赊销等死,赊销找死”的两难境地。针对当前状况,应从管理流程的视角重新构建企业应收账款管理体系,为加快企业经营运转,促进企业的高效成长提供重要的理论依据。
With the sustainable development of China＇s economy and the improvement in the market economy system, the commodity economy has changed from the seller＇s market to the buyer＇s market. The most striking feature of the buyer＇s market is that a lot of ＂credit sale＂ instead of ＂cash sale＂ makes the receivable accounts of the enterprises increased rapidly. But the development of our country＇s credit environment hasn＇t kept up with that of the social economy yet, thus leading to the dilemma of ＂waiting to die by not practicing credit sale, volunteer to die by practicing credit sale＂. To deal with this phenomenon, we need to restructure the management system of the receivable accounts of the enterprises and guarantee the providing of capital to the rapid operation of the enterprise＇s capital and high - efficiency development of the enterprises.
出处
《税务与经济》
CSSCI
北大核心
2006年第4期53-57,共5页
Taxation and Economy
关键词
应收账款管理
流程
信用
receivable accounts
workflow
credit
