| 论应收账款管理的途径和措施 |
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| 引用本文： | 孙鲁平.论应收账款管理的途径和措施[J].北京邮电大学学报(北京邮电大学学报),2002,4(2):36-39. |
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| 作者姓名： | 孙鲁平 |
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| 作者单位： | 广东发展银行,北京分行,北京,100005 |
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| 摘 要： | 在商品信用社会,应收账款广泛存在于企业之中,是企业的一项重要的流动资产,但长期以来没有得到我国企业的足够重视.本文着重从信用管理政策的制定、内控制度的建立以及事后管理三个方面对应收账款的管理进行了论述.
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| 关 键 词： | 应收账款 信用政策 赊账 坏账 逾期账款 |
| 文章编号： | 1008-7729(2002)02-0036-04 |
| 收稿时间： | 2002-2-26 |
| 修稿时间： | 2002年2月26日 |
An approach to the ways & measures of the management of accounts receivable |
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| SUN Lu-ping.An approach to the ways & measures of the management of accounts receivable[J].Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition),2002,4(2):36-39. |
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| Authors: | SUN Lu-ping |
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| Institution: | Beijing Branch of Guangdong Development Bank |
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| Abstract: | Accounts receivable exist in almost every enterprise in a commercial credit society.It is one of the important current assets for an enterprise,to which the enterprises in China do not pay much attention.This article deals briefly with the management of accounts receivable from the angles of formulating credit policy,establishing inner control system and post management. |
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| Keywords: | accounts receivable credit policy outstanding debts bad debts overdue debts |
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