| 企业应收账款风险防范及管理 |
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| 引用本文： | 王昕,魏宇薇.企业应收账款风险防范及管理[J].大连民族学院学报,2007,9(2):33-35. |
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| 作者姓名： | 王昕 魏宇薇 |
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| 作者单位： | 1. 大连民族学院,计划财务处,辽宁,大连,116605
2. 大连北太平洋制罐有限公司,财务部,辽宁,大连,116600 |
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| 摘 要： | 应收账款是企业为了占领市场,增加利润,以赊销方式销售存货所形成的尚未收回的收入款项。如何防范和管理应收账款风险,已成为企业管理工作的重要内容。企业在积极参与市场竞争的过程中,必须加强应收账款风险的防范与管理,把握好风险和收益之间的关系。
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| 关 键 词： | 应收账款 风险 风险防范与管理 |
| 文章编号： | 1009-315X（2007）02-0033-03 |
| 修稿时间： | 2006-11-15 |
On the Risk, Guard and Supervision of the Receivable Account in Enterprises |
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| WANG Xin,WEI Yu-wei.On the Risk, Guard and Supervision of the Receivable Account in Enterprises[J].Journal of Dalian Nationalities University,2007,9(2):33-35. |
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| Authors: | WANG Xin WEI Yu-wei |
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| Institution: | 1. Division of Financial Affairs Dalian Nationalities University, Dalian Liaoning 116605, China; 2.Dalian North Pacific Ocean Can Limited Company, Dalian Liaoning 116600, China |
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| Abstract: | Receivable account is a kind of claimable income by selling goods in stock on credit,through which enterprises can promote their market share and increase profit.How to guard and supervise the receivable account has been an important part of enterprises' management.When taking an active part in market competition,enterprises should strengthen the guard and supervision of receivable account and deal with the relationship between risk and profit well. |
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| Keywords: | receivable account risk to guard and supervise receivable account |
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