摘要
简述了应收账款的功能及其管理的目标,分析了应收账款管理不善的后果,在此基础上提出了企业加强应收账款管理的有效措施。
This paper briefly expounds the functions of the receivable account and the targets of its management, analyzes on the consequences of the poor management of the receivable account, and based on this, puts forward some effective measures for strengthening the management of the receivable account of the enterprise.
出处
《科技情报开发与经济》
2006年第11期196-197,共2页
Sci-Tech Information Development & Economy
关键词
应收账款
财务管理
资金管理
坏账风险
receivable account
financial management
funds management
risk of bad account
