试论应收帐款的控制和管理

在日益激烈的市场竞争中,企业为了占领市场,扩大销售,大量运用商业信用促销,这样企业垫支在应收帐款上的资金逐年增长,应收帐款在资产总额中所占比重呈日益扩大的趋势。因此,制定一套合理的信用政策加强对应收帐款的控制和管理,对企业扩大销售,提高市场占有率,有效控制应收帐款的增长,加强资金安全,提高资金使用率等有着重要意义。

Talk on Control and Management Over Loans Receivable

In the increasingly intense market competition,businesses heavily utilize commercial credit for sales promotion in order to dominate the market and enlarge sales volume.In consequence,advance money by businesses has been increasing on loans receivable year after year,and the proportion of loans receivable in total capital fund is on the increase.Accordingly,formulating a set of reasonable credit policy and strengthening control and management over loans receivable are of great significance for the enlargement of sales volume and market share,the control of the growth of loans receivable,the reinforcement of fund safety,and the enhancement of the rate of utilization of funds.