摘要
应收账款的管理是企业财务管理的重要一环,它关系到企业的资金流动是否顺畅安全,是决定着企业生存和发展的关键问题。本文主要探讨应收账款产生的原因、存在的问题,提出加强应收账款管理的对策和措施。
The accounts receivable management is an important part to the management of financial affair in an enterprise, it has respected to the flow of funds of enterprises and it is the key issue that determines enterprises＇survival and development. This paper discusses the reasons of accounts receivable and the existing problems, put forward the policies and measures of strengthening the management of accounts receivable.
出处
《有色矿冶》
2009年第4期62-63,56,共3页
Non-Ferrous Mining and Metallurgy
关键词
应收账款
原因
问题
对策
措施
accounts receivable
reasons
problems
policies
measures
