摘要
应收账款管理是个老话题,但本文从新的视角提出了目前企业应收账款管理中存在的主要问题,分析了应收账款管理不善给企业带来的影响,提出了加强企业应收账款管理的措施和方法。
The management of account receivable is an old topic. From a new point, however, this article puts forward the key problems lying in the management of account receivable, analyses the effects to the enterprises brought by the misgoverning of account re- ceivable and brings forward the measures and ways of strengthening the management of account receivable.
出处
《辽宁科技学院学报》
2007年第2期58-59,共2页
Journal of Liaoning Institute of Science and Technology
关键词
应收账款
管理
财务风险
account receivable management financial risk