CAJ | 학술논문

随着时代与经济的蓬勃发展，应收账款管理在企业生产、经营活动中发挥着重要作用。应收账款是企业资金不可或缺的来源之一，相当一部分企业缺乏对应收账款的认识，过于注重业务，而不注重资金的安全性。通过有效的应收账款管理，有助于提高企业竞争力，促进企业稳定持续发展，因此，应收账款管理是企业发展中的关键内容。本文从国有企业应收账款大量形成的原因出发，探讨了国有企业加强自身应收账款的管理与控制。
수착시대여경제적봉발발전，응수장관관리재기업생산、경영활동중발휘착중요작용。응수장관시기업자금불가혹결적래원지일，상당일부분기업결핍대응수장관적인식，과우주중업무，이불주중자금적안전성。통과유효적응수장관관리，유조우제고기업경쟁력，촉진기업은정지속발전，인차，응수장관관리시기업발전중적관건내용。본문종국유기업응수장관대량형성적원인출발，탐토료국유기업가강자신응수장관적관리여공제。
With the development of times and economy, accounts receivable management plays an important role in the enterprise production, management activity. Accounts receivable is one of the indispensible sources of enterprises funds. Many enterprises lack of knowledge for accounts receivable, throw emphasis on business, and do not pay attention to the safety of capital. The effective management of accounts receivable can help to improve the competitiveness of enterprises and promote the sustainable development of enterprise. So the accounts receivable management is the key content in the development of enterprises. This paper described the causes of large account receivable in state-owned enterprises, and discussed how the state-owned enterprises strengthen the management and control of accounts receivable.