| 对企业应收账款管理问题的探讨 |
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| 引用本文： | 吴霞.对企业应收账款管理问题的探讨[J].延安教育学院学报,2009,23(2):21-23. |
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| 作者姓名： | 吴霞 |
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| 作者单位： | 延安职业技术学院,陕西,延安,716000 |
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| 摘 要： | 随着社会主义市场经济的不断发展和卖方市场向买方市场的转变，赊销已成为企业扩大产品的市场占有率，增加销售额，提高企业竞争能力的一种重要方式。但是，因赊销而形成的大量的应收账款凝滞却成为制约企业生存和发展的一个重要因素。因此，加强对企业应收账款的管理，有利于降低应收账款的风险，使企业因赊销而增加的收益大于企业持有应收账款的成本，提高企业流动资产周转率。
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| 关 键 词： | 企业 应收账款管理 对策 |
Discussion the Questions on Enterprise Account Receivable Management |
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| Wu Xia.Discussion the Questions on Enterprise Account Receivable Management[J].Journal of Yanan College of Education,2009,23(2):21-23. |
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| Authors: | Wu Xia |
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| Institution: | WuXia(Yan＇art Institute of Vacation and Technology, Yan＇an Shaanxi 716000) |
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| Abstract: | With the socialist market economy being developed unceasingly, the selling on credit has become an important way which the enterprise expands the market share of the product, increases the sales volume and sharpens its competitive ability. But the massive accounts receivables stagnate of the selling on credit actually restrict the enterprise survival and its development. Therefore, strengthening to the enterprise account receivable management is advantageous in following items：1, which reduces the risk of the account receivable;2, which causes that the enterprise increasing income selled on credit is bigger than its account receivable cost; 3. which improves enterprise mobile asset turnover. |
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| Keywords: | enterprise Accounts Receivable Management Countermeasure |
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