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| 企业应收账款管理中存在的问题及对策 | |
| 引用本文： | 刘志强,王力,江艳楠.企业应收账款管理中存在的问题及对策[J].辽宁工程技术大学学报(社会科学版),2007,9(4):400-401. |
| 作者姓名： | 刘志强 王力 江艳楠 |
| 作者单位： | 1. 中铁十八局集团有限公司,洛湛铁路工程指挥部,河北,唐山,063001 2. 中油销售江苏有限公司,财务资产部,江苏,江阴,214431 3. 辽宁工程技术大学,工商管理学院,辽宁,葫芦岛,125001 |
| 摘 要： | 针对目前企业应收账款中存在的企业盲目赊销、规模过大等问题，剖析了应收账款管理不善的原因，从加强销售合同管理，健全企业内部监控制度、强化事中监控，化解应收账款风险三个方面提出了加强企业应收账款管理的对策。 |
| 关 键 词： | 应收账款 赊销规模 内部管理 事中控制 |
| 文章编号： | 1008-391X(2007)04-0400-02 |
| 修稿时间： | 2006年10月10 |
Problems and countermeasures in the management of receivable accounts of enterprises |
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| LIU Zhi-qiang,WANG Li,JIANG Yan-nan.Problems and countermeasures in the management of receivable accounts of enterprises[J].Journal of Liaoning Technical University(Social Science Edition),2007,9(4):400-401. | |
| Authors: | LIU Zhi-qiang WANG Li JIANG Yan-nan |
| Institution: | LIU Zhi-qiang1,WANG Li2,JIANG Yan-nan3 |
| Abstract: | In view of the problems such as blind credit and excessive scale in the management of the receivable account of enterprises,the article analyses the reasons,and proposes some measures for the administration of the receivable account for enterprises from the following three aspects:to establish internal control system,strengthen work for accounting check and audit supervision,reducing the risk of the receivable account of enterprises. |
| Keywords: | receivable account of enterprises excessive scale internal control middle control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |