摘要
将建筑施工企业应收账款分为三种情况,特针对被忽视的第三种应收账款即潜在应收账款,从分析其形成的主要原因及给施工企业带来的成本和风险角度,探讨建筑施工企业潜在应收账款管理的应对策略。
This paper divides the account receivable into three types. It focuses on the third type, potential account receivable, and discusses the relative measures of the management of potential account receivable by analyzing the main reason, cost and risks incurred to construction enterprises.
出处
《建筑经济》
北大核心
2007年第S2期273-275,共3页
Construction Economy
关键词
施工企业
应收账款
潜在应收账款
应对策略
construction enterprise
account receivable
potential account receivable
relative measures
