对应收账款实施全面风险管理的探讨

应收账款是现代市场经济条件下通过商业信用进行资金融通的手段之一。如何管理控制好应收账款,使企业尽量减少营运资金在应收账款上的呆滞和占用,从而提高企业的资金利用效率,降低企业风险,是企业全面风险管理的重要方面。

The account receivable is under the modern market economy condition carries on one which of methods through the commercial credit the fund allows temporary credit.How does the supervisory control good account receivable,cause the enterprise to reduce the working capital as far as possible and takes on the account receivable delay,thus raises enterprise's fund use efficiency,reduces the business risk,is the enterprise comprehensive risk management important aspect.