应收账款管理的对策浅析

企业应收账款问题是市场经济条件下的必然现象。企业在现阶段产品技术水平趋同、市场竞争激烈、企业信用体系不完善、应收账款内部管理不善是导致企业应收账款居高不下的原因。企业应从应收账款的日常管理、完善信用决策、提高应收账款的监控力度以及合理计提坏账损失等方面加强应收账款的监控管理，通过创名牌、市场拓展、社会信用体系建立以及利用银行等金融机构优势解决该问题。

Countermeasure Analysis to Accounts Receivable

It is an inevitable phenomenon of accounts receivable under a market economy.The paper analyses the main reason of why rather higher ratio of accounts receivable lies,it is because the rather same technique level of products,keen competition in the market,imperfect credit system of different enterprises,and imperfect management and bad system of accounts receivable inter an enterprise.An enterprise should emphasis the supervision and control to this problem through its routine management,finishing mechanic of relative laws,improve degree of supervision and control to accounts receivable,and through calculation and drawing out correct ration of bad accounts.At last,the paper also shows out some new thinking,such as brand-creating,market-development,social credit system's establishment,and taking advantage of bank and other financial organization,on solving this problem.