| 浅谈企业应收账款管理存在的问题及对策 |
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| 引用本文： | 郑克强.浅谈企业应收账款管理存在的问题及对策[J].江汉石油职工大学学报,2006,19(3):87-88. |
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| 作者姓名： | 郑克强 |
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| 作者单位： | 中国石化集团江汉油田职工培训中心,湖北,潜江,433121 |
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| 摘 要： | 企业应收账款管理存在的问题主要表现在以下几个方面:1、降低了企业的资金使用效率;2、夸大了企业的经营效果;3、加速了企业现金的流出;4、对企业营业周期有影响;5、增加了应收账款管理出错概率。要想有效解决这些问题,必须强化应收账款管理措施:一是健全完善应收账款管理制度;二是加强应收账款日常管理工作。
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| 关 键 词： | 应收账款 应收账款管理 资金使用效率 |
| 文章编号： | 1009-301X（2006）03-0087-02 |
| 收稿时间： | 2006-02-27 |
| 修稿时间： | 2006年2月27日 |
On Problem of Management of Enterprise's Account Receivable and Corresponding Measure |
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| ZHENG Ke-qiang.On Problem of Management of Enterprise's Account Receivable and Corresponding Measure[J].Journal of Jianghan Petroleum University of Staff and Workers,2006,19(3):87-88. |
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| Authors: | ZHENG Ke-qiang |
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| Abstract: | There are the following problems of enterprises account receivable, First, efficiency of capital utilization is decreased. Second, operation effect is exaggerated. Third, the flowing out of cash is speeding. Fourth, having influence on business period. Fifth, error probability of account receivable is increased. To solve these problems effectively, management measures including perfecting management system of accounts receivable, strengthening daily management of accounts receivable, strengthening account receivable management should be strengthened. |
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| Keywords: | account receivable management of accounts receivable efficiency of capital utilization |
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