关于如何加强应收账款全程管理的思考

摘要

我国社会信用体系尚未完全建立，地方保护主义的存在，这已成为当前阻碍解决应收账款拖欠问题的绊脚石。为此，笔者介绍了如何加强应收账款全程管理，提出解决应收账款风险全程控制措施，降低因管理不足造成的损失，规避或降低应收账款坏账风险。%The social credit system in China is not yet fully established. The existence of local protectionism has become the obstacle to solve the arrear problem of accounts receivable. To this end, the author describes how to strengthen the whole management of accounts receivable, the control measures of accounts receivable risk, to reduce the loss caused by lack of management and avoid or reduce the risk of bad debts of accounts receivable.