摘
要
随着改革开放的发展及社会主义市场经济的建立，企业进入了激烈的市场竞争，应收账款做为一种信用和促销手段提高了企业的竞争力，增加了销售量，促进了利润增长，被企业广泛采用。在目前，有许多企业因未对应收账款采取有效的事前、事中和事后控制，导致企业的资金紧张，甚至陷入财务危机，采取有效措施，加强应收账款的管理，避免或减少损失的发生，保证企业经营活动的正常进行，提高企业的经济利益，是企业急需解决的问题。为此，对企业应收账款的管理与控制的研究已迫在眉睫。文章从应收账款的本质入手，对应收帐款的本质、应收帐款的成因和作用、加强应收账款管理和控制对企业的意义以及应收账款管理对策和控制方法进行了详细的阐述，着重说明了应收帐款管理和控制的方法。通过加强企业应收账款的管理和控制实现企业应收账款的良性发展。
关键词：企业；应收账款；管理对策；控制方法
ABSTRACT
fWiththedevelopme
tofreforma
dope
i
ga
dtheestablishme
tofthesocialistmarketeco
omye
terprisestoe
terthecompetitivemarketaccou
tsreceivableasacredita
dpromotio
methodstoimprovethecompetitive
essofe
terprisesa
i
creaseofsalesthepromotio
oftheprofitgrowthwidelyusedbybusi
essesTakeeffectivemeasuresstre
gthe
thema
ageme
tofaccou
tsreceivableavoidorreducethelossoccurredtoe
surethe
ormalbusi
essactivitiesimprovetheeco
omicbe
efitsofthee
terpriseisthee
terprise
eedtosolvetheproblemAtprese
ttherearema
ycompa
iesfaili
gtotakeeffectiveaccou
tsreceivablei
adva
ceduri
ga
dafterco
trolleadi
gtote
sio
e
terprisefu
dsoreve
afi
a
cialcrisisThereforethee
terpriseaccou
tsreceivablema
ageme
ta
dco
trolresearchhasbee
immi
e
tThearticlefromtheaccou
tsreceivableesse
cetheesse
ceofaccou
tsreceivableaccou
tsreceivablecausea
deffectaswellastheaccou
tsreceivablema
ageme
tmeasuresa
dco
trolmethodsi
detailemphasizedtheaccou
tsreceivablema
ageme
ta
dco
trolmethodThroughstre
gthe
i
gthema
ageme
tofaccou
tsreceivablei
e
terprisesa
dtherealizatio
ofco
trolofaccou
treceivableofthee
terprisehealthydevelopme
tKeywords：E
terprises；Accou
tsreceivable；Ma
ageme
tmeasures；Co
trolmethods
f目
录
摘要ⅠAbstractr