国内外企业应收账款管理的发展概况

A, domestic and foreign research status of accounts receivable
Accounts receivable is the enterprise of foreign credit products, materials, services and the project should be charge other corresponding payment of an external assets. The assets run by each other, each other can be arbitrary scheduling is used, the enterprise is unable to control, to form enterprise during a certain period of "virtual assets", only cash to cash inflows after the enterprise, to participate in the enterprise in the process of reproduction, creating new revenue for the enterprise. And the length of this process, the influence for enterprise operation effect, make enterprise managers feel difficult, difficult to operate. Accounts receivable management and social credit foundation and has close relation with the completeness of the credit system. In the west, the enterprise credit management is an important subject, it as a research subject has a history of more than 100 years. Abroad, western countries relatively popular in the accounts receivable management method is accounts receivable securitization and factoring. At present, our country social credit foundation is weak, the social credit system is not complete, credit management system is still in the exploration and the establishment of related policies and regulations have yet to come. At the same time our country most enterprise accounts receivable management consciousness is indifference, management way is unitary, the vast majority of companies are still not set up perfect credit management mechanism. Therefore, China can not copy western accounts receivable management. In the future, with China's entry into the world trade organization and the world economic integration, China's market economy is bound to get rapid development and further perfect.