应收账款管理探讨  

Discussion on the management of financial receivable funds on account

作　　者：张丽君[1] 张素文 李红[1] 

机构地区：[1]河北工程学院财务处,河北邯郸056038 [2]河北省煤田地质局物测地质队,河北邢台054022

出　　处：《河北建筑科技学院学报（社会科学版）》2005年第2期29-30,共2页Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)

摘　　要：在市场经济条件下,企业出于市场竞争的需要,适时采用各种有效的赊销方式是非常必要的,但由此而形成的应收账款被客户无偿占用,影响了企业资金使用效率,企业不仅要承担不能按期收回的风险,而且收回欠款还要付出一定的收账成本。所以,企业必须采取切实有效的管理措施,加强对应收账款的管理,提高资金业的资金周转和使用效益。减少坏账的发生,实现企业效益目标。Under market economy conditions, enterprises take effective measures of all kinds of account sales at a certain time for market competition. But, receivable funds on account have been occupied by customer which affected enterprise funds efficiency. Enterprises not only undertake the risk of the funds that can't be taken back on time, but also have to pay some cost for getting the debt account back. So, enterprises must take practical and effective management measures, tighten up the receivable funds on account supervision, raise the capital turnover and benefit, reduce the occurrence of the dead account, and realize the enterprise beneficial achievements.

关 键 词：应收账款 市场经济 企业 管理 效益 

分 类 号：F275[经济管理—企业管理]