摘要
燃气企业由于抄录结算与到款的间隔时间长、供用气合同约束力差、企业内部管理与控制力度有限,导致产生大量的应收帐款。燃气企业应建立健全应收燃气款管理体系和制度,完善家庭用户应收燃气款管理和控制,重点加强对大工商业用气户应收燃气款的管理和控制,并强化应收燃气款管理考核和监督。
The factors lead in gas enterprises to the accumulation of accounts receivable due to the long interval of meter reading and payment,the less constraint force to contracts of gas supply and the less level in the internal management and control. Therefore it is necessary for gas enterprises to set up the management systems and regulations of accounts receiva- ble, improve the management and control of accounts receivable to household especially to those large industrial and business consumers,and enhance the evaluation and supervision to those accounts receivable in the management.
出处
《安徽工业大学学报(社会科学版)》
2013年第4期49-50,共2页
Journal of Anhui University of Technology:Social Sciences
关键词
燃气企业
应收账款
管理
gas enterprises
accounts receivable
management