As the amount of accounts receivabl

由于各种工商企业的应收账款总额通常很大，即使是管理水平较高的上市企业也将面临各种各样的问题。尽管许多企业的主营业务收入逐年增加，但应收账款同期增加额中所占比重较大，且账龄结构不断恶化，经营性净现金流量仍在继续负。随着应收账款金额的不断增加以及应收账款平均账龄的增加，可能产生的坏账损失也越来越大，给企业的生产经营带来了巨大的潜在风险。<br>因此，正确，完善企业应收账款管理制度非常重要，找出问题并提出解决方案，克服恶劣的外部环境给企业应收账款管理带来的困难。CA公司在完善应收帐款管理系统的措施上值得借鉴。

As the amount of accounts receivable of various industrial and commercial enterprises is generally huge, even the listed enterprises with higher management level will face a variety of problems. Although the main business income of many enterprises has been increasing year by year, but the proportion of the increase in the amount of accounts receivable is larger in the same period, and the aging structure is deteriorating, and the operating net cash flow continues to be negative. With the continuous increase of the amount of accounts receivable and the increase of the average aging of accounts, the possible bad debt losses are also more and more large, bringing huge potential risks to the production and operation of enterprises.<br>Therefore, correct and perfect enterprise accounts receivable management system is very important, to find out problems and put forward solutions, to overcome the bad external environment to the enterprise accounts receivable management difficulties. CA company in the improvement of accounts receivable management system measures worth learning.

由于各工商企业应收账款金额普遍庞大，即使是管理水平较高的上市企业也会面临各种问题。虽然许多企业的主营业务收入逐年增加，但同期应收账款增加额所占比例较大，且账龄结构不断恶化，经营性现金流量净额继续为负。随着应收账款金额的不断增加和平均账龄的增加，可能发生的坏账损失也越来越大，给企业的生产经营带来巨大的潜在风险。<br>因此，正确和完善企业应收账款管理体系非常重要，要找出问题并提出解决方案，克服外部环境恶劣给企业应收账款管理带来的困难。CA公司在完善应收账款管理体系方面的措施值得借鉴。