摘要
随着全球经济一体化的进一步深化,竞争在不断加剧。大部分工业品供大于求,企业采取分期收款和赊销政策作为吸引顾客、扩大销售的一种手段,势必造成应收账款日益膨胀。加强应收账款的管理,防范企业财务风险,是摆在企业面前的一个十分重要的课题。
With the further development of economic globalization, the competition is increasingly intensified. Because the supply of most products is larger than the demand, enterprises take the measures of recalling money by stages and selling on credit to attract customers and enlarge sales, which will unavoidably lead to alarger sum of receivable money. Enhancing the management of the receivable money and guarding against the financial risk of the enterprise are the important tasks faced by the enterprise.
出处
《锦州医学院学报(社会科学版)》
2006年第2期110-112,共3页
Journal of Jinzhou Medical College:Social Science Edition
关键词
应收账款
赊销
财务风险
receivable money, credit sale, financial risk