摘要
企业在产品销售过程中难免会形成应收账款,如何加强企业应收账款风险控制是企业财务风险防控的一个永久的话题。结合本单位实际情况,从以下几方面谈谈企业应收账款的风险控制与管理:应收账款的成因、影响企业应收账款的两因素、为什么要加强应收账款风险控制以及如何控制应收账款风险等。
Receivables widely occurs in company sales. The enhancement of receivables venture control is a long- lasting subject of company financial venture prevention and control. In accordance with the real condition of my unit, I will give a brief talk about my point of view in venture management and control of receivables Cause of formation of receivables ,2 factors that influence receivables of a company, Why should enhance receivables venture control and how to control it.
出处
《安徽冶金科技职业学院学报》
2013年第1期82-83,86,共3页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
应收账款
风险
管理
Accounts Receivable , venture, manage