| 略论应收账款的管理 |
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| 引用本文： | 刘青.略论应收账款的管理[J].鞍山师范学院学报,2004,6(5):34-36. |
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| 作者姓名： | 刘青 |
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| 作者单位： | 辽宁师范大学,会计系,辽宁,大连,116029 |
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| 摘 要： | 应收账款一直以来就是企业存在的难以解决的问题.因此,应收账款的风险分析和如何控制应收账款是企业财务管理的重要问题.本文从应收账款居高不下原因的认识出发,通过对应收账款风险的分析,对应收账款的控制和管理作了进一步的探讨.
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| 关 键 词： | 应收账款 坏账损失 信用风险 控制 管理 |
| 文章编号： | 1008-2441(2004)05-0034-03 |
| 修稿时间： | 2004年3月3日 |
Brief Clarification Management of the Accounts Receivable |
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| LIU Qing.Brief Clarification Management of the Accounts Receivable[J].Journal of Anshan Teachers College,2004,6(5):34-36. |
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| Authors: | LIU Qing |
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| Abstract: | Accounts receivable is the problem hard to solve for enterprise all along. Therefore, the analysis of the risk of accounts receivable and how to control it are the most important problem for business financial management. The article proceeds from the recognition of accounts receivable product causes analyses, through analysis risk of account receivable, go further into the controlling and management of accounts receivable. |
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| Keywords: | Account receivable Bad debt loss Credit risk Controlling Management |
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