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企业能否有效地控制和管理应收账款，不仅直接影响到流动资金的周转水平和最终经营利润，而且还直接影响到销售收入和市场竞争力的提高。因此，在应收账款的管理上，企业要下大力气长抓不懈。强化应收账款控制与管理有以下重大意义： 

Enterprises can effectively control and manage accounts receivable, not only directly affect the flow of liquidity levels and ultimately operating profit, but also directly affect the sales revenue and market competitiveness improved. Therefore, in the accounts receivable management, enterprises should make great efforts untiring. Strengthen the control and management of accounts receivable have the following significance:

(1) The basic premise of business

在社会主义市场经济条件下，企业是自主经营、自负盈亏、自我发展、自我约束的商品生产者和经营单位，企业只有面向市场，尽快地把生产出来的产品销售出去，并及时取得销货款，才能补偿生产资料的耗费，及时支付职工工资和其他各项耗费，保证再生产过程连续不断地进行。 

Under the conditions of the socialist market economy, enterprises are autonomous, self-financing, self-development, self-restraint of commodity producers and business units, companies only market-oriented production as quickly as possible out of the product sales out, and promptly made off the purchase price, to compensate for the cost of production, the timely payment of wages and various other cost, to ensure the reproduction process is performed continuously.
(2) accelerate cash flow, improve capital utilization effect
First, the timely recovery of accounts receivable, allows businesses with fewer funds used to complete as much as possible in the production and sales tasks; Second, the timely recovery of accounts receivable, allows businesses the flexibility to make capital allocation, seize the opportunity to choose investment direction, development advantages of the project, securing favorable opportunities; Finally, a stronger receivables management, and timely collection of accounts receivable, bad debt losses can be reduced, reducing business costs, reduce business risk, improve economic efficiency of enterprises.
(3) good social and economic order
Strengthen the management of accounts receivable from the entire community, one can reduce the inter-enterprise arrears, reduce debt chain, optimizing social and economic order for the business to provide a more relaxed external environment.
Henan Xinfei Electric Co., Ltd. is a refrigerator, freezer, air conditioning as the leading products of the modern white goods manufacturers, China's largest production base of green refrigerator, Chinese refrigerator, freezer industry before the two strong. CFC-free and energy-saving for outstanding technology is recognized as the Chinese home appliance green brand. Since its inception in 1984, after 20 years of development, the company has developed into a new flying a Chinese well-known trademarks, and two of the six provinces in central China's first brand-name export inspection-free enterprise, the products are exported to more than 50 countries and regions. Operating results in recent years, new flying leaps and bounds, production and sales, profits and other major economic indicators showed a double-digit increase year after year, becoming the best benefits in the industry, the fastest growing and most stable companies. 1994 Singapore Hong Leong Asia Ltd as a strategic partner to enter into a new company to fly one of the major milestones and opened the door to modern and professional management. Today, the new flight company gradually grew into a joint venture between China and Singapore international brands. Chinese and foreign managers by the composition of th本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。