摘要
应收账款管理是企业资金管理的重要组成部分,关系到企业的现金流量和再生产的资金需要。加强企业应收账款的管理和监控,成为盘活企业资金存量,提高资金使用效率,增强企业市场竞争能力的一个重要环节。本文通过对企业应收账款的成因分析,从正确估算赊销成本,建立应收账款审批制度,加强财务监督,完善应收账款的日常管理,及时催收等方面,对应收账款的风险控制进行了全面阐述。树立坏账风险意识、建立健全应收账款内部控制制度、强化应收账款的日常管理是企业应收账款管理与控制的有效方法和手段。
The management of account receivable is one of the important parts of funds managing Strengthening the management and control of receivable account becomes an important link of Activating enterprise＇s funds stock, increasing the availability factor of the funds and intensifying enterprise＇s market competitive power. Through the analysis on the causes of the receivable account, the paper discusses on the course of the knowledge management, introduces the steps and contents of knowledge management, and put forwards some concrete suggestions about the knowledge management. And establishing the bad debt risk consciousness, building and perfecting the internal control system for the receivable account, and strengthening the daily management of the receivable account axe the effective methods and means for the management and control of enterprise＇s receivable account.
出处
《安康学院学报》
2008年第1期32-34,37,共4页
Journal of Ankang University
关键词
应收账款
激励机制
赊销
信用标准
receivable account
excitation mechanism
account sale
credit standard
