摘要
我国大多数企业存在着的应收账款数额大、周期长的问题,严重影响了企业的发展,加强应收账款的管理显得非常重要。科学的应收账款管理方法是在尽量不减少收入的同时,将应收账款的风险降至最低。信用管理的出现将给我国企业在应收账款管理方面提供新的思路。
The large account receivable with a long cycle severely obstructs the development of enterprises. Therefore, it is necessary to strengthen the administration of account receivable. The scientific management method of account receivable is not to reduce the income as far as possible, moreover, decrease the risk of account receivable to a minimum. The credit management provides the new way for the administration of account receivable of the enterprises in our country.
出处
《北京市工会干部学院学报》
2006年第3期37-39,共3页
Journal of Beijing Federation of Trade Unions Cadre College
关键词
应收账款
信用管理
坏账
企业
account receivable
credit management
bad debt