| 浅谈应收账款风险的管理 |
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| 引用本文： | 任元红. 浅谈应收账款风险的管理[J]. 科技情报开发与经济, 2005, 15(16): 186-187 |
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| 作者姓名： | 任元红 |
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| 作者单位： | 晋中学院经济系,山西,晋中,030600 |
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| 摘 要： | 分析了应收账款风险及其成因，论述了加强企业应收账款风险管理的措施，如建立信用控制制度、加强内部控制等，进一步指出了应收账款风险的解决办法。
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| 关 键 词： | 应收账款风险 信用控制制度 坏账准备 应收账款抵借 应收账款让售 |
| 文章编号： | 1005-6033（2005）16-0186-02 |
| 收稿时间： | 2005-04-20 |
| 修稿时间： | 2005-04-20 |
Talking about the Management of Risks of the Receivable Account |
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| REN Yuan-hong. Talking about the Management of Risks of the Receivable Account[J]. Sci-Tech Information Development & Economy, 2005, 15(16): 186-187 |
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| Authors: | REN Yuan-hong |
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| Affiliation: | REN Yuan-hong |
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| Abstract: | This paper analyzes on the causes of the risks of the receivable account, discusses on the measures for strengthening the management of the risks of the receivable account by the enterprise such as establishing the credit controlsystem, and strengthening the internal control, etc., and further puts forward some methods for resolving the risks of the receivable account. |
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| Keywords: | risk of receivable account credit control system bad debt provision loan of accounts receivable factoring of receivables |
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