ESTABLISH CREDIT SYSTEM IN ENTERPRISES TO STRENGTHEN THE MANAGEMENT OF ACCOUNTS RECEIVABLE

Mei HONG

Abstract


The main point about account receivable management is enterprises is that makes a reasonable credit policy is a enterprise according to real running state of the enterprise and reputation state of a customer。It is an important component as well as guiding principle and policy which should be made reasonably in the enterprise to achieve the goal about management of accounts receivable. At present, an overall amount of accounts receivable increased progressively each year and never cut down on overdue accounts in our country. This has become one of chronic and stubborn problems in business activities ,In the paper. Problems and causes about accounts receivable in a enterprise is analyzed in our country .suggest that the firm want to change this kind of current state, it may start with the two aspects from establishment of accounts receivable ,mechanism on guard and handle of overdue accounts. As fallowing of exact measures: Establish a perfect credit management system, Enhance internal monitor and control against accounts receivable, Strengthen daily management on accounts receivable and integrate accounts receivable.
Key words: account receivable, credit policy, debt reorganization, internal control

Keywords


account receivable, credit policy, debt reorganization, internal control

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DOI: http://dx.doi.org/10.3968%2Fj.mse.1913035X20080201.012

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