| 应收账款的风险控制 |
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| 引用本文： | 吴高同. 应收账款的风险控制[J]. 科技情报开发与经济, 2005, 15(5): 247-249 |
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| 作者姓名： | 吴高同 |
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| 作者单位： | 天津财经大学,天津,300222 |
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| 摘 要： | 从正确估算赊销成本，建立应收账款审批制度，加强财务监督，完善应收账款的日常管理，及时激励催收等方面，对应收账款的风险控制进行了全面阐述。
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| 关 键 词： | 应收账款 风险控制 商业信用 财务管理 |
| 文章编号： | 1005-6033(2005)05-0247-03 |
| 修稿时间： | 2005-01-04 |
The Risk Control of Accounts Receivable |
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| WU Gao-tong. The Risk Control of Accounts Receivable[J]. Sci-Tech Information Development & Economy, 2005, 15(5): 247-249 |
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| Authors: | WU Gao-tong |
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| Affiliation: | WU Gao tong |
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| Abstract: | This paper expounds the risk control of accounts receivable from aspects of making proper estimation of cost of the sales on account, establishing the examination and approval system for the accounts receivable, strengthening the financial supervision, perfecting the routine management of the accounts receivable, and encouraging timely receivables on demand, etc. |
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| Keywords: | accounts receivable risk control commercial credit financial management |
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