浅谈报业集团中应收广告款的管理

日趋激烈的市场竞争和日益复杂的竞争环境，导致应收广告款在报业集团总资产中所占比重日益上升。应建立客户资信审查制度，谨慎选择合作客户；建立内部控制制度，合理授权各级管理者；建立定期对账制度，正确制订收账措施；建立奖惩制度，调动员工积极性；建立广告坏账准备金制度，合理核算广告坏账损失，以不断加强报业集团中应收广告款的管理。

On Management of Advertising Accounts Receivable in Newspaper Industry Group

The rising market competition and the increasing complexity of competition environment cause the proportion of advertising accounts receivable in the total asset of the newspaper group to increase greatly.The newspaper agency should establish an inspection system of the clients' asset and credit and choose the cooperative clients carefully;institute internal control system and delegate the authority to administrators at various levels with reason;build a regular account-checking system and take correct measures to collect money;formulate a system of rewards and penalties in order to arouse the people's initiative;establish a system for advertising bad debt reserve fund and reasonably check the advertising bad debt in order to enhance the management of advertising accounts receivable in the newspaper group.