| 试论应收账款的管理 |
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| 引用本文： | 王云,欧四萍.试论应收账款的管理[J].湖南环境生物职业技术学院学报,2009,15(2):76-78. |
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| 作者姓名： | 王云 欧四萍 |
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| 作者单位： | 王云(湖南环境生物职业技术学院财务处,湖南,衡阳,421005);欧四萍(湖南环境生物职业技术学院人事处,湖南,衡阳,421005) |
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| 摘 要： | 应收账款是单位一项重要的流动资产，如何对应收账款进行有效的控制，不仅关系到单位的营运资金，更关系到单住的经济效益．笔者首先论述了对应收账款的基本认识，在对应收账款特性认识的基础上，分析了应收账款形成的各种原因，并对形成原因进行了总结和分类，针对应收账款的形成原因，提出了如何加强单位应收账款管理的一些思考与对策．参5．
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| 关 键 词： | 应收账款 信用政策 管理 |
On the Management of Accounts Receivable |
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| WANG Yuna,OU Si-pingb.On the Management of Accounts Receivable[J].JOurnal of Hunan Environment Biological Polytechnic,2009,15(2):76-78. |
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| Authors: | WANG Yuna OU Si-pingb |
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| Institution: | Hunan Environment-Biological Polytechnic;1a.Financial Department;1b.Personnel departments;Hengyang 421005;China |
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| Abstract: | Accounts receivable is an important current asset of business enterprise.How to realize effective control with accounts receivable,not only relate to the working capital of business enterprise,but also relate to the economic performance of business enterprise.This paper first discussed the basic understanding of the accounts receivable.It analyzed various reasons of the accounts receivable formation on the basis of the characteristic,summarized and categorized the formation reasons.At last,this paper put fo... |
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| Keywords: | accounts receivables credit policy management |
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