| 加强应收账款管理探讨 |
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| 引用本文： | 刘文华.加强应收账款管理探讨[J].科技情报开发与经济,2005,15(15):F0002-F0002,123. |
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| 作者姓名： | 刘文华 |
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| 作者单位： | 太原市粮食局资金结算中心,山西,太原,030013 |
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| 摘 要： | 对当前企业由于应收账款管理不善所造成的各种弊端进行了分析，并提出制定合理的信用政策、建立“应收账款”的内部报告制度和风险管理系统、做好“应收账款”的定期对账和债权确认工作等有效管理应收账款的方法。
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| 关 键 词： | 应收账款 资金管理 信用 |
| 文章编号： | 1005-6033（2005）15-0000-01 |
| 收稿时间： | 2005-05-24 |
| 修稿时间： | 2005-05-24 |
Probe into Strengthening the Management of the Receivable Account |
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| LIU Wen-hua.Probe into Strengthening the Management of the Receivable Account[J].Sci-Tech Information Development & Economy,2005,15(15):F0002-F0002,123. |
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| Authors: | LIU Wen-hua |
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| Institution: | LIU Wen-hua |
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| Abstract: | This paper analyzes on the various disadvantages caused by the poor management of the receivable account of the enterprise at present, and puts forward some methods for the effective management of the receivable account such as working out the rational credit policy, establishing the internal report system and risk management system for the receivable account, and doing well the regular account checking and credit right confirming of the receivable account, etc. |
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| Keywords: | receivable account funds management credit |
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