| 海外应收账款坏账风险成因与对策 |
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| 引用本文： | 周盟农. 海外应收账款坏账风险成因与对策[J]. 华中农业大学学报(社会科学版), 2008, 0(2): 67-72 |
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| 作者姓名： | 周盟农 |
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| 作者单位： | 武汉理工大学管理学院,湖北武汉430070 |
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| 基金项目： | 农业部公益性行业科研专项基金 , 华中农业大学校级优秀课程和省级精品课程建设项目 |
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| 摘 要： | 近年我国出口贸易中盲目追求出口贸易额度，不顾企业长远利益，急功近利，忽视出口贸易中的信用风险，由此导致大量海外账款无法收回。论文旨在分析应收账款管理中存在问题的原因，运用“3＋1”的内部信用管理体系，建立应收账款信息跟踪制度以及相应的回款机制，以减少坏账的发生。
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| 关 键 词： | 信用管理 应收账款 商账追收 信用风险 |
Causes and Countermeasures for the Bad Debts Risk of Accounts Receivable in Foreign Countries |
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| ZHOU Meng-nong. Causes and Countermeasures for the Bad Debts Risk of Accounts Receivable in Foreign Countries[J]. Journal of Huazhong Agricultural University(Social Sciences Edition), 2008, 0(2): 67-72 |
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| Authors: | ZHOU Meng-nong |
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| Affiliation: | ZHOU Meng-nong (School of Management, Wuhan University of Technology, Wuhan , Hubei ,,430070 ) |
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| Abstract: | In recent years, China＇s enterprises blindly have centered on the sum of export, paying no attention to the long-term interests and credit risks of export trade and being anxious to achieve quick success, which led to the result that large amount of overseas funds on account can＇t take back. This paper anaylzed the causes of problems existed in the accounts receivable management , used ＂3＋1＂inte-rior credit administrative system and built account receivable information track system and corresponding time of money mechanism in order to reduce the occurrence of bad debts. |
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| Keywords: | credit management account receivable business account collect credit risks |
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