应收账款管理

内 容 摘 要

本文提出市场经济条件下应收帐款管理中存在的问题，分析成因，并针对性地提出加强应收账款管理的具体对策，具有现实意义。当前，我国的应收账款的坏账损失越来越多，应收账款问题已严重影响了企业的正常经营活动和国民经济的发展，针对应收账款问题存在的现状，在分析不利因素的基础上，进一步提出了解决应收账款问题的办法和措施。并且从信用管理体系方面，包括建立合理的信用管理部门，制定完善的信用管理政策，以及从加强企业对应收账款的内部控制方面，提出对应收账款的管理。

关键词：存在问题   内部管理   信用政策   坏账准备　
Accounts Receivable Management

Abstract

In this paper, a market economy in the management of accounts receivable problems, analysis of the causes of the problem and put forward to strengthen the management of accounts receivable of specific measures, the practical significance. At present, China accounts receivable bad debt losses of more and more, accounts receivable has seriously affected the normal operations of enterprises and the development of the national economy, accounts receivable for the problem of the status quo, the analysis adversely article Factor on the basis of further settlement of the accounts receivable problems and measures. According to the credit administration aspect, including establishing the reasonable credit administration department, formulating the consummate credit administration policy, as well as strengthening the enterprise’s internal control to the receivable account founds, it proposes the plan of the receivable account management.

Key words：problems  internal management  credit policy  reserve for bad debts

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