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1、应付账款（Accountspayable）TalkingaboutthemanagementofaccountspayableThemanagementofthecorrespondingaccountsreceivablehasbecomeanimportantmeansforenterprisestoacceleratecapitalturnoverandreduceoperatingrisks,andisthefocusofenterprisefinancialmanagementandevenmanagement.Incontr
2、ast,themanagementofaccountspayableisrarelymentioned.Inthetheoryofaccounting,accountspayablereferstotheenterprisesforthepurchaseofmaterials,goodsorlaborsupplyanddebt,itreflectstheeconomictransactionsinthe"buyer"and"seller"oftherelationshipbetweentheenterpriseandthebuyeras
3、thesellerastherelationshipbetweensuppliers.Traditionally,sincemostofthefactorsofproductionmarketisabuyer'smarket,aslongasIhavethedemandforthepurchase,thesellerwillhavetocometotherelationshipwiththesupplierisnotimportant,sotheaccountspayabledoesnotexistconsciousmanagement
4、,reconciliationandpossibledelaypaymentpaymentbecomethemaincontentofaccountspayablemanagement.However,inthecurrentsupplychaintheory,itseemsthatenterprisesandsuppliersarenot"buy"and"sell",buttheyarealong-termstrategicpartnership.Withtheupstreamenterprisesofthesupplychainin
5、closecontactandcooperativeoperation,makefulluseofinternalandexternalresources,sothatsupplierseffectivelyparticipateinproductdesign,enterprisesalesforecast,costreductionandevenimprovingthewaysofmanagementandoperation,soastocreateanew,toenhancethecorecompetitivenessofenter
6、prisesbusinessmodel.Strengtheningthemanagementofaccountspayableisanimportantwaytomaintaingoodcooperativerelationshipbetweenenterprisesandsuppliers,andtoensurethesustainabledevelopmentofenterprises.Fromtheangleoffinancialmanagement,thispapertalksabouthowtomanageaccountspa
7、yable.1.StandardizetheaccountingofaccountspayableAccountingisthebasisofmanagementandinformationsource.Thewrongaccountingwillleadtowronginformationandwronganalysisresults.Therefore,itisimportanttostandardizetheaccountingofaccountspayable.1.accountspayableaccountsettingand
8、accountingInordertoensuretheunityofthedatasource,reducethelevelofaccounting,theaccountingproviderusuall
