摘要
文章在分析农业科技企业应收账款的产生及其风险后指出,应收账款是制约农业科技企业做强做大的关键因素之一,并系统地提出强化应收账款管理、提高资金利用率的具体措施。
It was pointed out that receivable account in agricultural science and technology enterprises was one of main limiting factors for their further development after their origin and current situation being analyzed. Measures for strengthening management of receivable account and enhancing capital utilization were put forward from eight aspects.
出处
《农业科技管理》
2007年第3期87-89,共3页
Management of Agricultural Science and Technology
关键词
农业企业
应收账款
管理措施
Agricultural enterprise
Receivable account
Managerial measures
