| 应收账款成因与对策的理论研究 |
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| 引用本文： | 潘上永. 应收账款成因与对策的理论研究[J]. 财会通讯, 2005, 0(3) |
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| 作者姓名： | 潘上永 |
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| 作者单位： | 浙江金融职业学院 浙江杭州310018 |
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| 摘 要： | 企业的资产质量是评价一个企业的重要指标,也是企业生存发展的重要保证。应收账款是企业的一项流动性较差的资产,分析应收账款形成原因是治理应收账款的重要前提,传统观点主要从扩大销售提高市场占有率方面对应收账款进行分析。本文结合经济发展的新形势从全新的角度对应收账款进行了分析,并据此提出了治理对策,以供探讨。
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| 关 键 词： | 交易费用 信息不对称 风险 应收账款保理 |
A Theoretical Study on the causes of Accounts Receivable and its Solutions |
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| Pan Shangyong. A Theoretical Study on the causes of Accounts Receivable and its Solutions[J]. Communication of Finance and Accounting, 2005, 0(3) |
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| Authors: | Pan Shangyong |
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| Abstract: | The assets quality of an enterprise is one of the most important criteria to evaluate an enterprise and a guarantee about its development . Being part of the assets , accounts receivable should be properly dealt with ,based on careful analyzing of its cause .Traditionally , The analysis is based on the expansion of sales and market ,whereas this essay endeavors to make a new insight into the process in order to come up with a good solution. |
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| Keywords: | Transaction costs Information asymmetry Risk Accounts receivable factoring |
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