摘要
在激烈的市场竞争中,企业要实现可持续发展,对加强应收账款的管理及风险防范,已经成为企业管理中不容回避的一大难题。通过分析应收账款管理中存在的几个问题,结合中小企业自身的实际情况,对企业应收账款风险防范提出一些合理化建议,以期建立一套比较切合实际的而且能够有效运行的应收账款风险管理框架。
In the fierce market competition, in order to achieve sustainable development, it has become a major problem that can not be avoided in business management for enterprises＇ strengthening accounts receivables management and risk prevention. In this paper, by the analysis of several existing problems on accounts receivables management, and combining with the actual situation, some reasonable suggestions have been obtained for corporate receivables risk prevention in order to establish a more realistic and effectively-operated accounts receivables risk management framework. Then it can reduce bad debt losses and promote corporate assets to finally revitalize the virtuous cycle of the funds, hence to defuse the risk of receivables from the source.
出处
《辽宁医学院学报（社会科学版）》
2013年第2期89-91,共3页
Journal of Liaoning Medical College:Social Science Edition
关键词
应收账款问题
管理
对策
receivables account
management
strategies
