| 论企业应收账款的风险及防范 |
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| 引用本文： | 翟涛,陈慧玲.论企业应收账款的风险及防范[J].适用技术市场,2014(1):59-61. |
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| 作者姓名： | 翟涛 陈慧玲 |
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| 作者单位： | [1]武汉软件工程职业学院,湖北武汉430205 [2]武汉市城乡管理委员会,湖北武汉430000 |
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| 摘 要： | 在市场经济中，赊销是企业进行促销的重要手段，它给企业带来效益，而产生的应收账款也给企业带来了风险，将直接影响企业营运资金的周转和经济效益。在分析应收账款风险产生原因的基础上，就防范、控制应收账款风险，提高资金使用效率提出了对策。
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| 关 键 词： | 应收账款 资金周转 风险控制 |
Risk and Prevention of Accounts Receivable of Enterprises |
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| Abstract: | In market economy, the selling on credit enterprise is an important means of promotions, it brings to the enterprise efficiency, and produce accounts receivable also to bring enterprise risk, will directly influence the enterprise working capital turnover and economic benefits. Based on the analysis of the causes of the account receivable risk based on, just to prevent and control risk of receivables, quickening enterprise capital turnover, increasing the service efficiency of funds countermeasures were proposed. |
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| Keywords: | receivables capital turnover risk control |
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