经济研究导刊
經濟研究導刊
경제연구도간
ECONOMIC RESEARCH GUIDE
2015年
20期
267-268
,共2页
应收账款%防范措施%管理
應收賬款%防範措施%管理
응수장관%방범조시%관리
accounts receivable%preventive measures%management
首先,通过对应收账款定义以及应收账款的背景进行简单阐述;然后,在对中小企业调研的基础上,就中小企业应收账款现状及其具体成因进行分析,并指出没有正确对待应收账款管理给企业带来的影响和危害;最后,针对中小企业管理存在的问题提出一些对策,来完善企业应收账款管理制度、建立科学的管理体制,实现优化企业的现金流量、降低应收账款管理成本的目的.
首先,通過對應收賬款定義以及應收賬款的揹景進行簡單闡述;然後,在對中小企業調研的基礎上,就中小企業應收賬款現狀及其具體成因進行分析,併指齣沒有正確對待應收賬款管理給企業帶來的影響和危害;最後,針對中小企業管理存在的問題提齣一些對策,來完善企業應收賬款管理製度、建立科學的管理體製,實現優化企業的現金流量、降低應收賬款管理成本的目的.
수선,통과대응수장관정의이급응수장관적배경진행간단천술;연후,재대중소기업조연적기출상,취중소기업응수장관현상급기구체성인진행분석,병지출몰유정학대대응수장관관리급기업대래적영향화위해;최후,침대중소기업관리존재적문제제출일사대책,래완선기업응수장관관리제도、건립과학적관리체제,실현우화기업적현금류량、강저응수장관관리성본적목적.
First of all,by accounts receivable definition and the background of the accounts receivable were briefly;then on the basis on the research of small and medium-sized enterprises,small and medium enterprises should accounts receivable present situation and the specific causes are analyzed,and points out that does not correctly deal with accounts receivable management to the enterprise to bring the influence and harm. Finally,in view of the problems existing in the management of small and medium-sized enterprises proposed some countermeasures,to improve the enterprise accounts receivable management system,establish the scientific management system,to realize the optimization of enterprise cash flow and reduce accounts receivable management cost should aim.
