| 浅谈企业应收账款的管理 |
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| 引用本文： | 吴佩远,孙爽捷.浅谈企业应收账款的管理[J].科技创业月刊,2007,20(11):58-59. |
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| 作者姓名： | 吴佩远 孙爽捷 |
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| 作者单位： | 南京农业大学经济管理学院,江苏,南京,210095 |
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| 摘 要： | 应收账款是企业流动资产的一个重要组成部分,它是企业因赊销商品或劳务而形成的应收账款,能够增加企业在市场上的竞争能力,增加销售和减少存货。但由于应收账款容易发生坏账而造成资产损失,从而带来经营风险。企业必须加强对应收账款的控制与管理,建立合理的信用机制,并对应收账款的运行状况进行经常性分析、控制,以及积极寻找债务重组,利用银行保理等多种方式及时收回债权。
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| 关 键 词： | 应收账款 信用机制 债务重组 |
| 修稿时间： | 2007-08-08 |
Brief Discussion on the Management of Enterprise Receivable Account |
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| Wu Peiyuan,Sun Shuangjie.Brief Discussion on the Management of Enterprise Receivable Account[J].Pioneering With Science & Technology Monthly,2007,20(11):58-59. |
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| Authors: | Wu Peiyuan Sun Shuangjie |
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| Abstract: | Account receivable is an important component of current assets. It is the account that enterprises formed because of selling the goods or labor service on credit. Account receivable can increase the competitive power on the market of enterprise, increase sales volume and reduce stocks. Because being easy to take place bad account and cause assets loss, account receivable bring business risk. Enterprises must strengthen the control on account receivable, set up rational credit mechanism, carry on the regular analysis to the operation conditions of the account receivable, look for the possibility of recombinating debt, and selling the account receivable to the bank and so on. Enterprises should try their best to regain the account receivable in time. |
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| Keywords: | receivable account credit mechanism debt recombination |
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