| 加强企业应收账款风险管理 |
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| 引用本文： | 潘洪海,李子芳,李雪萍. 加强企业应收账款风险管理[J]. 辽宁工学院学报(社会科学版), 2003, 5(6): 30-31 |
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| 作者姓名： | 潘洪海 李子芳 李雪萍 |
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| 作者单位： | 锦州市交通局公路管理处，锦州消防安全仪器总厂，辽宁工学院经济管理学院 辽宁 锦州 121000，辽宁 锦州 121000，辽宁 锦州 121001 |
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| 摘 要： | 由于商业信用的发展,企业间赊销赊购现象已非属偶然。而由赊销赊购带来的应收账款风险,一直困扰着企业,使企业不能有再生产所需的充足的资金。应认真总结其形成的原因,采取有效的措施,避免或减少应收账款风险,以加速资金的收回。
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| 关 键 词： | 应收账款风险 坏账损失 商业信用 |
| 文章编号： | 1008-3391(2003)06-0030-02 |
| 修稿时间： | 2003-03-21 |
Enhancing the Risk Management of Enterprises'''' Receivables |
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| PAN Hong-hai.LI Zi-fang,LI Xue-ping. Enhancing the Risk Management of Enterprises'''' Receivables[J]. Journal of Liaoning Institute of Technology(Social Science Edition), 2003, 5(6): 30-31 |
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| Authors: | PAN Hong-hai.LI Zi-fang LI Xue-ping |
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| Abstract: | Because of the development of the business reputation, the phenomena of sale and purchase on credit are not incidental any more. However, the risk management of receivables brought by the phenomena is always puzzling the enterprises and making them lack sufficient capital, which is necessary for the enterprises' reproduction. We should earnestly summarize the reason of the phenomena formation, adopt the valid countermeasure, and avoid or reduce the receivable risk to accelerate the withdrawal of enterprises' capitals. |
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| Keywords: | receivable risk bad debts loss business reputation |
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