| 现代企业利用应收账款融资的作用探讨 |
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| 引用本文： | 张海英.现代企业利用应收账款融资的作用探讨[J].价值工程,2011,30(21):131-132. |
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| 作者姓名： | 张海英 |
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| 作者单位： | 宝鸡职业技术学院,宝鸡,721013 |
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| 摘 要： | 应收账款作为企业营运资金管理的一项重要内容,直接影响企业营运资金的周转和经济效益,而以应收账款作为担保品来筹措资金的融资行为对于受让企业和银行或者应收款托收售贷公司都有重要意义。
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| 关 键 词： | 企业 营运资金 应收账款 管理 效益 |
Impact of Accounts Receivable Financing on Modern Enterprises |
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| Zhang Haiying.Impact of Accounts Receivable Financing on Modern Enterprises[J].Value Engineering,2011,30(21):131-132. |
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| Authors: | Zhang Haiying |
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| Institution: | Zhang Haiying(Baoji Vocational Technology College,Baoji 721013,China) |
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| Abstract: | Accounts receivable,as an important item of working capital management in enterprises,directly affects the working capital flow and economic benefits of enterprises.Financing taking accounts receivable as guarantee is significant to assignee enterprise and bank,or enterprises assigned the accounts receivable. |
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| Keywords: | enterprise operating funds accounts receivable management benefits |
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