| 施工企业应收账款管理存在的问题及对策 |
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| 引用本文： | 齐芬霞.施工企业应收账款管理存在的问题及对策[J].山西大学学报(哲学社会科学版),2003,26(1):38-40. |
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| 作者姓名： | 齐芬霞 |
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| 作者单位： | 山西大学,经济与管理学院,山西,太原,030006 |
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| 摘 要： | 应收账款占企业总资产的比重越来越高 ,严重制约了施工企业的生存与发展。文章重点阐述了当前施工企业在应收账款管理中存在的问题 ,并对如何加强应收账款的管理提出了相应的改进对策。
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| 关 键 词： | 应收账款 问题 对策 |
| 文章编号： | 1000-5935(2003)01-0038-03 |
| 修稿时间： | 2002年10月15 |
Problems and Solutions in Account Receivable Management of the Construction Enterprises |
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| QI Fen-xia.Problems and Solutions in Account Receivable Management of the Construction Enterprises[J].Journal of Shanxi University(Philosophy and Social Sciences Edition),2003,26(1):38-40. |
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| Authors: | QI Fen-xia |
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| Abstract: | The proportion of account receivable in an enterprise's total capital is becoming larger and larger, which tremendously affects the existence and development of a construction enterprise. This article focuses on the problems of the construction enterprises in account receivable management and offers some solutions of how to strengthen the management of the account receivable. |
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| Keywords: | account receivable problem solution |
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