| 应收账款的风险与防控对策探究 |
| |
| 引用本文： | 郭素娟,张卫红.应收账款的风险与防控对策探究[J].山东商业职业技术学院学报,2014(1):20-22. |
| |
| 作者姓名： | 郭素娟 张卫红 |
| |
| 作者单位： | 山东商业职业技术学院,山东济南250103 |
| |
| 摘 要： | 企业只要进行正常的生产经营,就会产生应收账款.应收账款是有风险的,主要表现在应收账款占有大量流动资金,加速了企业现金的流出,导致资金周转困难,夸大经营成果等.但是,很多企业对应收账款的风险认识不足.为了防控应收账款的风险,企业必须制定一系列应收账款管理措施,采取灵活多样的收账政策,减少坏账的发生.
|
| 关 键 词： | 应收账款 风险 防控措施 收账政策 |
Risk and Control Countermeasures for Accounts Receivable |
| |
| GUO Su-juan,ZHANG Wei-hong.Risk and Control Countermeasures for Accounts Receivable[J].Journal of Shandong Institute of Commerce and Technology,2014(1):20-22. |
| |
| Authors: | GUO Su-juan ZHANG Wei-hong |
| |
| Institution: | ( Shandong Institute of Commerce and Technology, Jinan, Shandong 250103, China ) |
| |
| Abstract: | The enterprises will produce accounts receivable along with normal production and operation. The risk of accounts receivable includes excessive liquidity occupation, accelerating the outflow of cash, leading to eashflow difficulties, overstate operating results and so on. However, many enterprises lack knowledge of risk of ac- counts receivable. In order to control the risk of accounts receivable, enterprises must develop a range of accounts receivable management measures, adopt flexible and diverse collection policies to reduce the incidence of bad debts. |
| |
| Keywords: | accounts receivable risk control countermeasures collection policies |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
