On Quality Issues of Enterprise Accounts Receivable
With the development of socialist market economy,the occurrence of credit sales business is inevitable in the process of enterprise development.Accounts receivable is an important component of enterprise current assets,and the management of accounts receivable is of great significance for the flow of funds,market competitiveness,customer relationships,risk control,and business decision-making of enterprises.Analyzing the quality of accounts receivable in a company can be helpful in understanding its operational status,and it can also be inferred whether the company has a motivation for earnings management.Good accounts receivable quality can help the company achieve good operational status and sustainable development.The quality issues of accounts receivable are analyzed from three aspects:the rationality of accounts receivable scale,turnover,and value preservation.By analyzing the proportion of accounts receivable to operating revenue and the turnover rate of accounts receivable,and other related indicators,the quality of accounts receivable is analyzed.Possible problems that may arise in accounts receivable management are proposed,and relevant suggestions for strengthening accounts receivable quality management are given.
quality of accounts receivableturnoverearnings management
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