摘要
应收账款是企业流动资产的重要组成部分,企业必须加强对应收账款的管理与控制,才能保证这部分资产的安全完整。本文对应收账款管理不善的原因、危害以及如何加强应收账款内部控制进行了阐述,为企业降低风险、加速资金周转提出了可行性建议。
Revertible funds on account is an important composition of the liquid assets of an enterprise. An enterprise must strengthen management and control of the revertible funds on account to guarantee safety and completeness of the assets. The paper states in details reasons and damage of miscarriage on the funds and how to strengthen internal control. It gives feasible advice to reduce the risks of the enterprise and to speed up the funds turnover.
出处
《包钢科技》
2006年第5期71-72,共2页
Science & Technology of Baotou Steel
关键词
应收账款
资金周转
风险防范
内部控制
revertible funds on account
funds turnover
risk prevention
internal control
