| 浅谈企业对应收账款的管理 |
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| 引用本文： | 黄文莉.浅谈企业对应收账款的管理[J].闽西职业大学学报,2005,7(4):33-35. |
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| 作者姓名： | 黄文莉 |
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| 作者单位： | 福建邮政图书发行中心,福建福州350001 |
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| 摘 要： | 由于赊销日益成为企业增加销售，占领市场的竞争手段，致使许多企业应收账款居高不下。为此。企业应加强对客户的信用管理，评定客户信用等级，并建立赊销客户档案，对应收账款进行追踪分析，实行责任管理；同时建立起严格的赊销业务的审批制度和内控制度，避免盲目赊销；制定合理可行的信用政策及切合实际的收账策略．认真对待应收账款的账龄，确立积极的风险转移机制及坏账准备制度，这样企业就能有效保证应收账款的资金安全。
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| 关 键 词： | 应收账款 坏账损失 信用管理 收账策略 |
| 收稿时间： | 08 20 2005 12:00AM |
Management and control of receivable account in enterprises |
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| HUANG Wen-li.Management and control of receivable account in enterprises[J].Journal of Minxi Vocational College,2005,7(4):33-35. |
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| Authors: | HUANG Wen-li |
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| Institution: | Fujian Publishing Center of Mailbooks, Fuzhou, Fujian, 350001, China |
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| Abstract: | The credit-sale increasingly becomes a competition measure of income increasing and market occupation for enterprises, so many of them are on the ground with high receivable account. So firstly the enterprises should reinforce credit management of clients and assess their credit ranks, then set up credit-sale records. They must pursue and analyse receivable account and carry out responsibilities. Secondly enterprises should examine and approve credit sale strictly to avoid it blindly, Thirdly they should build reasonable credit policies and receiving account strategies, deal with the age of receivable account seriously, establish active risk transferring mechanism and preparative system of bad debts. In this way the enterprises can assure the fund securities of receivable account. |
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| Keywords: | receivable account loss of bad debts credit management strategy of receiving account |
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