摘要
应收账款是指企业因赊销产品或提供劳务而形成的应收款项,是企业流动资产的一个重要项目。应收账款管理的好坏直接影响企业的生存发展,因此要加强应收账款的管理,充分发挥应收账款在企业生产经营活动中的作用,避免因管理不善给企业带来资产损失,以提升企业市场竞争力。
Accounts receivable is formed by the account sale products or labor services provided by the enterprises and is an important part of floating assets of enterprises. The management of accounts receivable could directly affect the survival and development of the enterprises. Strengthening the management of accounts receivable and making the most of it in the manufacture and operation of enterprises can avoid assets loss from the poor management to enhance the market competitive power of the enterprises.
出处
《长春金融高等专科学校学报》
2007年第3期38-39,37,共3页
Journal of Changchun Finance College
关键词
应收账款
管理
企业竞争力
accounts receivable
management
competitive power of the enterprises
