摘要
应收账款是企业一项很常见且非常重要的资产,其安全与否直接影响着企业的可用资源及损益情况。应收账款的增加,不仅会成为企业的负担,而且还会引发企业的经营危机,如何有效的加强对应收账款的管理,收回货款,及时转换为现金成为企业理财所关注的热点。
Accounts receivable has become a common and very important asset of the enterprises, and their safety places a direct impact on the resources available and the profit and loss. An increase in accounts receivable will not only become a burden on businesses, but also triggered a crisis management of the enterprises. How to effectively strengthen the management of accounts receivable to recover the money in time and convert it to cash？ It has become the focus of attention of corporate finance.
出处
《天津市财贸管理干部学院学报》
2010年第1期35-36,共2页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
应收账款
风险控制
accounts receivable
risk management
