应收账款5C系统在四川融创加公司的应用  

Application of Accounts Receivable 5C System in Sichuan Sunac

作　　者：朱红 王录伟 Zhu Hong;WU Luwei(School of Accounting,Sichuan Technology and Business University,Meishan 620000 China)

机构地区：[1]四川工商学院会计学院,四川眉山620000

出　　处：《四川工商学院学术新视野》2022年第3期61-64,共4页Academic New Vision of Sichuan Technology and Business University

摘　　要：应收账款5C系统有助于中小企业完善应收账款管理,实现其可持续经营发展。从文献研究挖掘的问题出发,结合四川融创加应收账款情况深入分析了应收账款5C系统的具体应用,研究表明应深度剖析客户品质,促进应收账款回收;充分了解客户资金,增强客户短期偿债能力;识别并判断客户资本,保障客户长期偿债能力;挖掘客户可抵押情况,设置合理抵押;积极完善付款条件,妥善处理付款。同时,要根据企业发展的实际情况,充分考虑应收账款回收速度和回收数额的影响因素。Accounts receivable 5C system can help small and medium-sized enterprises improve accounts receivable management and realize their sustainable development.Starting from the problems of literature research and exploration,combined with the accounts receivable situation of Sichuan Sunac,this paper deeply analyzes the specific application of accounts receivable 5C system.The research shows that customer quality should be deeply analyzed to promote the recovery of accounts receivable;customer funds should be fully understand to ensure the short-term solvency of customers;customer capital has to be identified to make sure the long-term solvency of customers;the mortgageable situation of customers should be excavated;and payment terms has to be improved and payment settled properly.At the same time,according to the actual situation of enterprise development,the accounts receivable recovery speed and recovery amount of factors should be taken into consideration.

关 键 词：应收账款 5C系统 付款条件 应收账款管理 

分 类 号：C931.3[经济管理—管理学]