摘要
分析了企业坏账损失产生的原因,从制定合理的信用政策、选择好结算方式和加强应收账款的收账管理3个方面提出了企业降低坏账风险的有效措施。
This paper analyzes on the causes of the losses of the bad debt of the entei:prise, and puts forward some effective measures for reducing the risks of the bad debt from aspects of working out the rational credit policy, selecting the forms of the settlement, and strengthening the management of the account receivable.
出处
《科技情报开发与经济》
2006年第7期209-210,共2页
Sci-Tech Information Development & Economy
关键词
坏账损失
商业信用
应收账款
财务管理
loss of bad debt
commercial credit
account receivable
financial management