【摘要】 加强企业应收账款的管理和监控,成为盘活企业资金存量,提高资金使用效率,增强企业市场竞争能力的一个重要环节。树立坏账风险意识、建立健全应收账款内部控制制度、强化应收账款的日常管理是企业应收账款管理与控制的有效方法和手段。更多还原

【Abstract】 Strengthening the management and control of receivable account bec om es an important link of Activating enterprise’s funds stock, increasing the avai lability factor of the funds and intensifying enterprise’s market competitive po wer. And establishing the bad debt risk consciousness, building and perfecting t he internal control system for the receivable account, and strengthening the dai ly management of the receivable account are the effective methods and means for the management and control of enterprise’s receivable account.更多还原