【摘要】 饲料企业的产品销售市场主要是农村,但我国农村主体自有资金尚不充足,融资渠道比较单一,导致许多赊销问题。应收账款实际上是饲料企业债权之一。饲料企业与客户签订劳务合同、购销合同、还款合同。一些饲料企业风险控制能力强,能在赊销中获取应有的收益,从而占领市场。但也有一些企业盲目赊销,对财务管理和风险控制重视不足,导致赊销问题给企业的经营管理带来资金风险。虽然饲料企业销售产品,但由于赊销对象诚信度较差,没有资产抵押,后续管控不力等,出现死账、呆账,甚至导致饲料企业衰败和倒闭。饲料企业加强应收账款管理十分重要,对提高财务管理水平,降低财务风险有重要意义。更多还原

【Abstract】 The product sales market of feed enterprises is mainly in the rural areas,but the self-owned funds of rural subjects in China are not sufficient,and the financal channels are relatively single,which leads to many credit sales problems. Accounts receivable is actually one of the claims of feed enterprises. Feed enterprises sign labor contracts,purchase and sales contracts,and repayment contracts with customers. Some feed enterprises have strong risk control capabilities and can obtain due returns from credit sales,thereby occupying the market. However,some companies blindly sell on credit and pay insufficient attention to financial management and risk controlling,Resulting in the problem of credit sales bring capital risks to the business management of enterprises. Although feed companies have sold products,the credit sales target has poor integrity,no asset collateral,and inadequate following-up control,etc.,causing dead debts,bad debts,and even leading to the decline and closure of feed enterprises. It is very important for feed enterprises to strengthen the management of accounts receivable,and it is of great significance to improve the level of financial management and reduce financial risks.更多还原