| 企业应收款项存在问题及治理 |
| |
| 引用本文： | 景凤英,张秀芳. 企业应收款项存在问题及治理[J]. 辽宁工程技术大学学报(社会科学版), 2010, 12(5): 496-498 |
| |
| 作者姓名： | 景凤英 张秀芳 |
| |
| 作者单位： | 1. 阜新市自来水总公司,辽宁,阜新,123000
2. 阜新市水源工程公司,辽宁,阜新,123000 |
| |
| 摘 要： | 针对企业应收账款居高不下的问题,采用理论结合实际的方法,分析了企业应收款项存在的问题以及产生的原因,提出强化应收款项核算的基础工作、严格企业内部控制以及提高会计人员素质等措施。研究结果对解决企业应收账款问题有借鉴意义。
|
| 关 键 词： | 应收帐款 信用标准 内部控制 |
Problems and solutions of enterprise's receivables |
| |
| JING Fengying,ZHANG Xiufang. Problems and solutions of enterprise's receivables[J]. Journal of Liaoning Technical University(Social Science Edition), 2010, 12(5): 496-498 |
| |
| Authors: | JING Fengying ZHANG Xiufang |
| |
| Affiliation: | 1.Fuxin Running Water Corporation,Fuxin 123000,China;2.Fuxin Water Source Project Corporation,Fuxin 123000,China) |
| |
| Abstract: | To solve the problem of high receivables of enterprises,practical and theoretical methods are combined to analyze the underlying problems and causes.Measures are offered as follows： to strengthen the basic work of receivable accounting,to tighten internal control,to improve the quality of accountants and the like.The results will be of much reference for enterprises to handle the problem of receivables. |
| |
| Keywords: | receivables credit standard internal control |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
