摘要
实践证明,企业应收账款管理是否有效,不仅直接关系到企业资金周转效率,也会影响其会计信息的质量。本文在对辽宁的部分国有企业应收账款管理情况进行实地调查的基础上,总结了目前国有企业应收账款管理中存在的相关问题,并从不同角度剖析了国有企业应收账款管理不善的主要原因。
Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.
This article based on the investigations regarding accounts receivable management for some state owned enterprises in Liaoning province, summarized current problems associated with accounts receivable and analyzed the main reasons behind the issue of accounts receivable from different angles.
出处
《技术经济》
2007年第6期127-128,共2页
Journal of Technology Economics
关键词
应收账教
坏账损失
资金周转
accounts receivable
default debit
capital turnover
