浅议应收帐款的管理——对坏账准备金的思考

坏账准备金的提取是应收账款管理中重要方面之一 ,它制约着应收账款的回收效率 ,管理费用的账务处理及资产和税金的数额。国家对此制定了严格的制度、措施 ,但在实际执行中仍存在认识及处理等问题。为了体现货币时间价值 ,保证各种企业在市场经济中公平竞争 ,必须对其进一步改革。

Brief Discussion on the Management of Account Receivable

It is one of the important work to withdraw the bad debt preparatory cash in the management of accounts receivable. It controls the recovery per cent of accounts receivable, the account handling on managing expenses as well as the capital and the amount of tax to be paid. Strict rules and measures have been laid down, but in the practical work, there have been problems on cognition and resolving. We must make a further reform so as to embody time value of money, guarantee the fair competition of every enterprise in the market economy.