摘要
从企业领导缺乏风险意识、制度虚设形成监督失控、内部激励机制不健全等方面分析了煤炭企业应收账款居高不下的原因,并提出了相应的加强应收账款管理的措施。
This paper analyzes on the causes why the receivable account of the coal enterprises .Is keeping high form aspects of enterprise leaders' shortage of the risk consciousness, the incontrollable supervision because of the non-functional system, and the defect internal excitation mechanism, etc., and puts forward some corresponding measures for strengthening the management of the receivable account.
出处
《科技情报开发与经济》
2005年第2期210-211,共2页
Sci-Tech Information Development & Economy
关键词
煤炭企业
财务管理
应收账款
coal enterprise
financial management
receivable account
