| 加强应收账款管理 维护企业经济利益 |
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| 引用本文： | 张淑莲. 加强应收账款管理 维护企业经济利益[J]. 辽宁医学院学报(社会科学版), 2006, 0(2) |
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| 作者姓名： | 张淑莲 |
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| 作者单位： | 锦州师范高等专科学校 辽宁锦州121001 |
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| 摘 要： | 随着全球经济一体化的进一步深化,竞争在不断加剧。大部分工业品供大于求,企业采取分期收款和赊销政策作为吸引顾客、扩大销售的一种手段,势必造成应收账款日益膨胀。加强应收账款的管理,防范企业财务风险,是摆在企业面前的一个十分重要的课题。
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| 关 键 词： | 应收账款 赊销 财务风险 |
Enhancing the Management of the Receivable Money and Maintaining the Enterprise''''s Economic Profits |
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| Zhang Shulian. Enhancing the Management of the Receivable Money and Maintaining the Enterprise''''s Economic Profits[J]. Journal of Liaoning Medical College:Social Science Edition, 2006, 0(2) |
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| Authors: | Zhang Shulian |
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| Abstract: | With the further development of economic globalization,the competition is increasingly intensified.Because the supply of most products is larger than the demand,enterprises take the measures of recalling money by stages and selling on credit to attract customers and enlarge sales,which will unavoidably lead to alarger sum of receivable money.Enhancing the management of the receivable money and guarding against the financial risk of the enterprise are the important tasks faced by the enterprise. |
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| Keywords: | receivable money credit sale financial risk |
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