摘要
分析了当前施工企业应收账款的现状及造成现状的原因，从事前控制、合同管理、过程控制、清欠形式等五个方面介绍了加强企业债权管理的途径，以求破解应收账款这一难题，保证企业的可持续发展。
It analyzes the loan funds on account condition existing and the corresponding reasons in construction enterprises at present, introduces the roads strengthening bond management in enterprises from five aspects of the prior control, contract management, process control, styles of paying off debt in order to settle this problem that is the loan funds on account and assure the continuous development of enterprises.
出处
《山西建筑》
2006年第24期257-258,共2页
Shanxi Architecture
关键词
应收账款
债权管理
风险意识
合同管理
loan funds on account, bond management, risk , contract management
