【導讀】就導致了應收賬款的發(fā)生。應收賬款管理不善，將會給企業(yè)帶來很多負面影響及。企業(yè)應從生產(chǎn)適銷對路的產(chǎn)品、加強銷售管理、加強財務管理等幾方。面入手加強對應收賬款的管理。應收賬款管理是企業(yè)財務管理的重要內容，直接。關系到企業(yè)財務狀況的好壞。向有關債務人收取的價款及代購貨方墊付的運雜費。部分，屬于企業(yè)的債權。隨著市場經(jīng)濟的發(fā)展和競爭的加劇，它作為一種促銷手。段，被企業(yè)廣泛采用。但持有應收賬款需要付出一定的代

　　

【正文】 politics, from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the four norms norm norm. The Party member39。s selfdiscipline norms and party members and leading cadre clean fingered selfdiscipline norms, a total of eight, collectively referred to as the eight. Four must and eight of the content from the party constitution and Party39。s several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the three discipline and eight points for attention statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations to fully adapt to the 青海大學成人教育學院職業(yè)技術學院畢業(yè)（設計）論文：淺談企業(yè)應收賬款管理問題與對策 青海大學成人教育學院職業(yè)技術學院 24 strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. rule is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party anizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party39。s advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised rule from prehensive b physical constitution began, the party constitution and other regulations of the Party of Party anizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of rule real return to Party discipline, for the majority of Party members and listed a negative list. 7 2, highlighting the political discipline and political rules. Regulations according to the stage of the discipline of outstanding 青海大學成人教育學院職業(yè)技術學院畢業(yè)（設計）論文：淺談企業(yè)應收賬款管理問題與對策 青海大學成人教育學院職業(yè)技術學院 25 performance, emphasizing political discipline and political rules, anization and discipline, in opposition to the party39。s leadership and the party39。s basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the anization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised Regulations adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party anizations and Party members must conscientiously accept the party39。s discipline, die van ply with national laws and regulations。 at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anticorruption 青海大學成人教育學院職業(yè)技術學院畢業(yè)（設計）論文：淺談企業(yè)應收賬款管理問題與對策 青海大學成人教育學院職業(yè)技術學院 26 struggle of the latest achievements. rule the party39。s eighteen years implement the spirit of the central provisions of the eight, against the requirements of the four winds and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party39。s close ties with the masses. Discipline to protect the party39。s purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into general and special provisions and Supplementary Provisions Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of 青海大學成人教育學院職業(yè)技術學院畢業(yè)（設計）論文：淺談企業(yè)應收賬款管理問題與對策 青海大學成人教育學院職業(yè)技術學院 27 the party constitution consciousness, maintenance the authority of Party Constitution, increase the party anizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary pliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half。 increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party anization should be terminated its representative qualification provis