摘要
应收账款的控制和管理是商品流通企业销售过程中财务管理的核心,从实务角度上探讨应收账款,关键在于如何监督和风险控制。以强化应收账款管理促进财务的可持续性发展,才能不断为商品流通企业加快资金流转和回笼创造机会,提高管理效益。
The effective control and management of receivable accounts is the core of financial management in the process of commodities circulation and enterprises sales.From the practical point of view,the key of receivable accounts lies in how to supervise and control the risk.The purpose of this is to strengthen the management of receivable accounts and promote the sustainable development of finance,also can provide the chance of speeding up the enterprises commodities circulation and repayment of capital flows and improve management efficiency.
出处
《长春金融高等专科学校学报》
2010年第3期47-49,共3页
Journal of Changchun Finance College
关键词
应收账款
财务
可持续发展
赊销
receivable accounts
finance
sustainable development
open account
