摘要
介绍了应收账款的概念,分析了应收账款增加的原因及其造成的危害,提出了应收账款事前控制的措施,包括搞好应收账款的计划管理、健全制度、加强合同管理、建立客户信用档案、建立预警机制等。
This paper introduces the conception of the receivable account, analyzes on the causes of the increase of the receivable account and its harms, and puts forward some measures for the pre-control of the receivable account, which include carrying out the management with plans, perfecting the system, strengthening the contract management,establishing the client credit report, and establishing the prewarning mechanism, etc.
出处
《科技情报开发与经济》
2005年第14期99-100,共2页
Sci-Tech Information Development & Economy
关键词
应收账款
事前控制
客户信用
赊销管理
预警机制
receivable account
pre-control
client credit
credit sale
prewarning mechanism
