摘要
随着经济的发展,商业信用越来越多,企业应收账款占用的比重也不断增大,因此,对企业应收账款的管理研究显得日益重要。本文分析了我国企业应收账款的管理现状,找到其中的问题所在,给出一些改进建议。
With the economic development, commercial credit becomes more and more, the proportion of accounts receivable of companies are also increasing. Therefore, the study of accounts receivable management of enterprise has become increasingly important. This article analyzes the status of accounts receivable management in China^s companies, finds the problems, and gives some suggestions for improvement.
出处
《价值工程》
2011年第2期132-132,共1页
Value Engineering
关键词
应收账款
赊销
坏账
accounts receivable
credit
bad debts