摘要
防范坏账是企业从计划经济向市场经济过渡进而建立适应市场经济的企业运营机制 ,维护自身利益 ,避免经营风险 ,维持正常生产经营的有效途径。企业要防范坏账的发生 ,首先要建立信用管理部门 ,其次是制订防范风险的信用政策 ,规范营销行为 ,杜绝坏账发生。
s:To keep away the bad debts is a valid way to set up a suitable market oriented business operation system during the transition period from the planned economy to the market economy, to guard the interests, to avoid the marketing risks and to maintain the normal production and marketing. In order to prevent the occurrence of bad debts, the credit-managing department must be set first, the credit policy preventing the risk of bad debts must be worked out secondly, and the marketing behavior must be normalized .
出处
《湘潭大学社会科学学报》
2003年第4期52-54,127,共4页
Social Science Journal of Xiangtan University
关键词
坏账
坏账风险
原因
措施
bad debts
risk of bad debts
cause
policy